Section 80CCE

Limit on deductions under sections 80C, 80CCC and 80CCD. Repealed

The Income-tax Act, 1961

  • Act 43 of 1961
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to consolidate and amend the law relating to income-tax and super-tax

All sections
1The aggregate amount of deductions under section 80C, section 80CCC and 2 sub-section (1) of section 80CCD shall not, in any case, exceed 3 one hundred and fifty thousand rupees.

Notes

1. Ins. by Act 18 of 2005, s. 24 (w.e.f. 1-4-2006).
2. Subs. by Act 8 of 2011, s. 9, for “section 80CCD” (w.e.f. 1-4-2012).
3. Subs. by Act 25 of 2014, s. 29, for “one lakh rupees” (w.e.f. 1-4-2015).

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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