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Section 80CCE - Limit on deductions under sections 80C, 80CCC and 80CCD - Income-tax Act, 1961
Extract
1 [Limit on deductions under sections 80C, 80CCC and 80CCD. 80CCE. The 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. Inserted vide Section 24 of the Finance Act, 2005 w.e.f. 01-04-2006 2. Substituted vide Section 9 of the Finance Act, 2011 w.e.f. 01-04-2012 before it was read as, section 80CCD 3. Substituted vide Section 29 of the Finance (No. 2) Act, 2014 w.e.f. 01-04-2015 before it was read as, one lakh rupees