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          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.

          <h1>Deduction for specified savings: permitted deposits and deferred annuity payments qualify for a capped deduction; withdrawals are taxable.</h1> Section 80CCA allows individuals and Hindu undivided families to deduct amounts deposited in Central Government notified savings schemes or paid for specified deferred annuity plans of the Life Insurance Corporation, excluding interest or bonus and subject to the statutory cap and temporal provisos. Amounts withdrawn, surrendered, or received as annuity or bonus for which a deduction was allowed are treated as the assessee's income in the year of receipt and are taxable, subject to limited exceptions and recent amendments exempting certain individual withdrawals. Interest on such deposits is chargeable only as provided by the withdrawal rule.

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