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Section 22 - Amendment of section 80CCC - FINANCE ACT, 2005Extract 22 . Amendment of section 80CCC.- In section 80CCC of the Income tax Act, for sub-section (3), the following sub-section shall be substituted with effect from the 1st day of April, 2006, namely: "(3) Where any amount paid or deposited by the assessee has been taken into account for the purposes of this section,- (a) a rebate with reference to such amount shall not be allowed under section 88 for any assessment year ending before the 1st day of April, 2006; (b) a deduction with reference to such amount shall not be allowed under section 80C for any assessment year beginning on or after the 1st day of April, 2006.''
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