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Section 80CCC in The Income Tax Act, 1961 80CCC. [ Deduction in respect of contribution to certain pension funds. [Inserted by Act 33 of 1996, Section

Section 17 in Finance Act, 2015 17. Amendment of section 80CCC. - In section 80CCC of the Income-tax Act, in sub-section

plan / annuity plan is not exempted as per the provisions of Section 80CCC(2) or under any other sections ... plan / annuity policy is not exempted as per the provision of section 80CCC(2) of the Act. 3 For the perusal and ready reference

conditions specified in that Schedule. [ Similar to Section 80C , Section 80CCC and Section 80CCE from The Income Tax Act, 1961.Read with Schedule

Section 37 in The Finance Act, 2023 37. In section 80CCC of the Income-tax Act, in sub-section (3), clause (a) shall be omitted

JUDGMENT DATED: 11/11/2022 never claimed any relief under Section 80CCC of the Act in respect of the pension policy of the Bajaj Alliance ... inter alia stated that he had not made any claim under Section 80CCC (1) . The objections of the petitioner came to be disposed

hands of the petitioner in view of the provisions of Section 80CCC(2) of the Act. 3.3 It was stated by the respondent that certain ... petitioner was that the petitioner never claimed any deduction under Section 80CCC(1) of the Act in respect of pension policy. It was submitted that

ignoring the fact that I had not claimed any - benefit u/s 80CCC(2) in the year of investments. The appellant also craves leave ... year of the surrender in the provisions to section 80CCC of the Act. The AO, however, disagreed with the interpretation of the assessee and preceded

addition to the extent of Rs. 28,62,600/- under section 80CCC of the Income Tax Act, 1961 out of the total addition ... failed to appreciate that in absence of satisfaction of conditions of section 80CCC(2) of the Act, no addition in respect

premium for which is eligible for deduction u/s 80CCC of the Act, therefore both pension schemes and annuity schemes are similar in nature ... premium in both the cases is eligible for deduction u/s 80CCC of the Act. Hence, income of the assessee from both the schemes would