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Amendment of section 80CCD

Section 18 - Act - DIRECT TAXES - Income-tax - Finance Act - Section 18 - 18. In section 80CCD of the Income-tax Act, with effect from the 1st day of April, 2016,- (a) sub-section (1A) shall be omitted; (b) after sub-section (1A), as so omitted the f .....

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nt paid or deposited in the previous year in his account under a pension scheme notified or as may be notified by the Central Government, which shall not exceed fifty thousand rupees: Provided that no deduction under this sub-section shall be allowed .....

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