also that where any relief has been allowed to an assessee under section 89 for any assessment year in respect of any amount received ... such policy, other than— (a) any sum received under sub-section (3) of section 80DD or sub-section (3) of section 80DDA
Section 41 in Finance Act, 1999
41. Amendment of section 80DD.
- In section 80DD of the Income-tax Act, for sub-section (1), the following
shall be substituted for the existing clause (a) of sub-section (2) of section 80DD by the Finance ... that previous year. Following sub-section (3A) shall be inserted after sub-section (3) of section 80DD by the Finance
section 80DD and section 80U.
(1) For the purposes of clause (e) of the Explanation to sub-section (4) of section 80DD and clause ... Government hospital. (2) For the purposes of sub-section (4) of section 80DD and sub-section (2) of section 80U, the assessee shall furnish along
subject to the conditions
which are specified in sub-section (2) of Section 80DD . We are
concerned with the condition mentioned in clause ... sections, namely, 80DD and
80DDA. Thus, both erstwhile Section 80DDA and present Section 80DD
provide that the annuity or lump sum amount for the benefit
Section 20 in Finance Act, 2015
20. Amendment of section 80DD.
- In section 80DD of the Income-tax Act, with effect from
assuaged to a certain extent inasmuch as the Parliament has
amended Section 80DD of the Income Tax Act, 1961 (hereinafter
referred ... discontinued;”;
(II) after sub-section (3), the following sub-section shall
be inserted, namely:–
“(3A) The provisions of sub-section (3) shall not
apply
section 2(t) of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 or section 2(j) of the National ... referred to section 2(h) of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002. [ Similar to Section 80DD from The Income
under a Jeevan Aadhar policy were eligible for tax relief under Section 80DD of the Income Tax Act, 1961.
The objective of a Jeevan Aadhar ... consultation with Central Board of Direct Tax, New Delhi as per Section 80DD of the Income Tax Act, to provide benefit to the handicapped dependent
fourth respondent that the ceiling was only
Rs.75,000/- under Section 80DD of the said Act was not correct for the
particular period ... contention that enhancement
up to Rs.1,00,000 under Section 80DD of the said Act, was more for the
relevant period
