Amendment of section 80DD.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ffect from the 1st day of April, 2023,- (I) in sub-section (2), for clause (a), the following clause shall be substituted, namely:- "(a) the scheme referred to in clause (b) of sub-section (1) prov .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eposit to such scheme has been discontinued;"; (II) after sub-section (3), the following sub-section shall be inserted, namely:- "(3A) The provisions of sub-section (3) shall not apply to the amoun .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X