shall be given to the Explanation to sub-section (3) of section 80C or the Explanation to sub-section (2A) of section ... assigned to it in the Explanation to sub-section (3A) of section 80C. [Explanation 3.— For the purposes of this clause, "unit linked insurance policy
Section 80C in The Income Tax Act, 1961
80C. [ Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain
assigned to it in fee Explanation to sub-section (3A) of section 80C'; (B) in clause (23C), after fee sixteenth proviso, fee following proviso shall
Guidelines for approval under clause (xix) of sub-section (2) of section 80C or under clause (xvi) of sub-section (2) of section ... public company, under clause (xix) of sub-section (2) of section 80C or under clause (xvi) of sub-section (2) of section 88, shall satisfy
case, the Tribunal was correct in disallowing deduction under Section 80C of the Income-tax Act, 1961, on life insurance premia paid ... keep in force insurance policies falling within the scope of Section 80C(2)(b)(i)(1) of the Income-tax Act, 1961 (for short
Section 24 in Finance Act, 2012
24. Amendment of section 80C.
- In section 80C of the Income-tax Act, with effect from
Section 16 in Finance Act, 2015
16. Amendment of section 80C.
- In section 80C of the Income-tax Act, - (I) in sub-section
Tribunal was justified in holding that the claim of deduction under Section 80C was allowable though there was no direct nexus of the investment with ... assessment year 1985-86 and claimed deduction on that score under Section 80C of the Income-tax Act. The aforesaid certificate had been purchased
Section 80C in Kerala Land Reforms Act, 1963
80C. [ Deposit of purchase price and issue of certificate of purchase. [Inserted
instalment of loan taken from the general provident fund under Section 80C of the Income-tax Act 1961 ('the Act'). Also, claimed deduction ... gross salary and allowing therefrom standard deduction and deduction under Section 80C as per salary certificate or normal year contribution to general provident fund
