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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

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