Deduction restrictions under Section 80CCA: disallowance for specified payments after statutory date, limited surrender exception applies. 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.