making suitable amendments.”
Admittedly, the Union of India has now amended Section 80DD
of the Income Tax Act, 1961 via the Budget
other than--
(a) any sum received under sub-section (3) of section 80DD or sub-section
(3) of section 80DDA *; or
(b) any sum received ... also provides that the amounts received under sub-
section (3) of section 80DD , shall not be exempt under this clause.'
5.2. The interpretation
available under the
following circumstances-
1. Any sum received under section 80DD(3) of the Income
Tax Act. Any sum received under section 80DDA
held that since policy has been issued in compliance of Section 80DD of Income Tax Act, 1961 which was a fiscal statute, therefore, its vires
