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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 restrictions under Section 80CCA: disallowance for specified payments after statutory date, limited surrender exception applies.</h1> Amendment inserts a proviso denying deduction under Section 80CCA for any amount deposited or paid under the specified clauses on or after 1 April 1992, and adds a proviso preserving deductibility for amounts received on surrender of an annuity plan where the assessee elects to surrender before 1 October 1992, provided payments under the relevant clause were made before 1 April 1992.

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