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[Cites 0, Cited by 0] [Section 80DD] [Entire Act]

Union of India - Subsection

Section 80DD(3A) in The Income Tax Act, 1961

(3A)The provisions of sub-section (3) shall not apply to the amount received by the dependant, being a person with disability, before his death, by way of annuity or lump sum by application of the condition referred to in sub-clause (ii) of clause (a) of sub-section (2).