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        F. Acts / Amendment Acts

        Section 43 - Amendment of section 80CCB

        Finance Act, 1992
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Deduction disallowance for investments under section 80CCB: deductions barred for investments after the statutory cutoff. A proviso is inserted into section 80CCB disallowing any deduction in relation to amounts invested under that subsection on or after 1st April, 1992, the insertion to take effect from 1st April, 1993.
                        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.

                              Deduction disallowance for investments under section 80CCB: deductions barred for investments after the statutory cutoff.

                              A proviso is inserted into section 80CCB disallowing any deduction in relation to amounts invested under that subsection on or after 1st April, 1992, the insertion to take effect from 1st April, 1993.


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