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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