Section 80T amendment removes prior gross income ceiling, widening eligibility under clause (a) effective from statutory date. The amendment deletes the words "where the gross total income does not exceed ten thousand rupees or" from clause (a) of section 80T, thereby removing the ... Summary
Section 80T amendment removes prior gross income ceiling, widening eligibility under clause (a) effective from statutory date.
The amendment deletes the words "where the gross total income does not exceed ten thousand rupees or" from clause (a) of section 80T, thereby removing the prior gross total income limitation and expanding the textual scope of clause (a) with effect from the stated commencement date.
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