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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 pension fund contributions permits tax relief for annuity payments; withdrawals or pensions become taxable when received.</h1> Section 80CCC permits an individual to deduct contributions made from taxable income to an annuity plan with specified insurers for pension, excluding interest or bonus, up to a prescribed ceiling. Amounts credited to the pension fund for which a deduction was claimed, together with accrued interest or bonus, are taxed as income when received on surrender or as pension, and such contributions are not eligible for a duplicate deduction under the related deduction provision for specified subsequent assessment years.

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