Amendment to Section 80CCD removes clause (a) from subsection (4), altering the statutory deduction framework by Finance Act 2023. The Finance Act, 2023 amends Section 80CCD by omitting clause (a) from sub section (4), effecting a targeted deletion in the statutory provision governing deductions for contributions under that section.
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Provisions expressly mentioned in the judgment/order text.
Amendment to Section 80CCD removes clause (a) from subsection (4), altering the statutory deduction framework by Finance Act 2023.
The Finance Act, 2023 amends Section 80CCD by omitting clause (a) from sub section (4), effecting a targeted deletion in the statutory provision governing deductions for contributions under that section.
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