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Showing contexts for: 80dd in Ami Ashish Shah vs Income Tax Officer on 22 March, 2021Matching Fragments
(a) to (d) provided under the same section. For the ready reference and kind perusal of Your Honour, we are reproducing provision of Section 10(10D) of the Act:
"any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy, other than
(a) any sum received under subsection (3) of section 80DD or sub section (3) of section 80DDA; or
(b) any sum received under a Keyman insurance policy; or
● SECTION 10(10D) AS ON 1ST APRIL 2021: 19 Incomes not included in total income.
"10. In computing the total income of a previous year of any person, any income falling within any of the following clauses shall not be included--
... ...
(10D) any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy, other than--
(a) any sum received under subsection (3) of section 80DD or sub section (3) of section 80DDA; or