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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 interaction rules: amounts claimed under section 80CCD bar rebates under section 88 and deductions under section 80C.</h1> The amendment substitutes the provision to provide that amounts allowed as deductions under sub section (1) of section 80CCD cannot be used to claim a rebate under section 88 for prior assessment years and cannot be claimed as a deduction under section 80C for later assessment years, thereby preventing double use of the same payment across those reliefs and establishing a temporal application tied to assessment years.

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