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
such policy, other than-
(a) any sum received under sub-section (3) of section 80DD or sub-section (3) of
section 80DDA ... provision also provides that the amounts received under sub-section (3) of section
80DD , shall not be exempt under this clause..."
12.4 The appellant
u/s. 143(1) is therefore upheld and appeal dismissed."
6. The simple point of contention was whether exemption ... such policy, other than--
(a) any sum received under sub-section (3) of section 80DD or sub-
section (3) of section 80DDA
u/s. 143(1) is therefore upheld and
appeal dismissed."
6. The simple point of contention was whether exemption ... such policy, other than--
(a) any sum received under sub-section (3) of section 80DD or sub-
section (3) of section 80DDA
pertinent to analyse the provisions of sec
10(10D) of the Act. The provisions of sec 10 (10D) of the Act provides for
exemption ... such policy other than (a) any sum
received under sub-section (3) of section 80DD or sub-section of (3) of
section 80DDA
The Income Tax Act, 2025
UNION OF INDIA
India
The Income Tax Act, 2025
Act