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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Income Tax Act: Section 80CCC bars rebates under Sec 88 and deductions under Sec 80C from April 2006.</h1> In the Finance Act, 2005, section 80CCC of the Income Tax Act was amended, effective April 1, 2006. The amendment replaces sub-section (3) to specify that if an amount paid or deposited by the assessee has been considered under this section, a rebate for such an amount will not be permitted under section 88 for assessment years ending before April 1, 2006. Additionally, a deduction for such an amount will not be allowed under section 80C for assessment years starting on or after April 1, 2006.
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