Act Number: 43

Act Name: The Income-tax Act, 1961

Year: 1961

Enactment Date: 1961-09-13

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

Ministry: Ministry of Finance

Department: Department of Revenue

Section 80CCE: Limit on deductions under sections 80C, 80CCC and 80CCD.
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).
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