Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Cap on deductions under sections 80C, 80CCC and 80CCD limits combined tax deductions for specified investments. Deductions under section 80C, section 80CCC and sub section (1) of section 80CCD are to be aggregated and shall together be subject to a single prescribed ceiling, reflecting legislative substitution of earlier monetary limits and clarifying inclusion of sub section (1) of section 80CCD within that aggregate cap.
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.
Cap on deductions under sections 80C, 80CCC and 80CCD limits combined tax deductions for specified investments.
Deductions under section 80C, section 80CCC and sub section (1) of section 80CCD are to be aggregated and shall together be subject to a single prescribed ceiling, reflecting legislative substitution of earlier monetary limits and clarifying inclusion of sub section (1) of section 80CCD within that aggregate cap.
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