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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 by the Finance Act, 2005, w.e.f. 1-4-2006. 2. Substituted vide Finance Act, 2011, w.e.f. 1.4.2012, before it was read as, section 80CCD 3. Substituted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of April, 2015, before it was read as, one lakh rupees