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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

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

The Income Tax Act, 1961 UNION OF INDIA India The Income Tax Act, 1961 Act