Deduction limit under section 80CCE increased, expanding the aggregate ceiling for savings and pension-related deductions from the specified assessment year onward. Amendment raises the aggregate ceiling on deductions for specified savings and pension instruments by substituting the prior monetary cap with a higher amount; it takes effect from the start of the indicated tax year and applies to that assessment year and subsequent years, changing only the maximum combined deduction across the covered deduction categories without modifying eligibility or scope of the individual deduction heads.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deduction limit under section 80CCE increased, expanding the aggregate ceiling for savings and pension-related deductions from the specified assessment year onward.
Amendment raises the aggregate ceiling on deductions for specified savings and pension instruments by substituting the prior monetary cap with a higher amount; it takes effect from the start of the indicated tax year and applies to that assessment year and subsequent years, changing only the maximum combined deduction across the covered deduction categories without modifying eligibility or scope of the individual deduction heads.
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