Amendment of section 80CCD.

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..... wing proviso shall be inserted with effect from the 1st day of April, 2017, namely:- Provided that the amount received by the nominee, on the death of the assessee, under the circumstances referred to .....

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..... the assesse or nominee is taxed in the year of such receipt on account of closure or his opting out of the pension scheme. It is proposed to amend the sub-section so as to provide that any amount rec .....

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