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<h1>Limit on aggregate deductions caps combined tax deductions for savings and pension-oriented investments for taxpayers.</h1> The Finance Act, 2005 inserts section 80CCE into the Income-tax Act effective 1 April 2006, imposing a ceiling that the aggregate of deductions under sections 80C, 80CCC and 80CCD shall not in any case exceed one lakh rupees, thereby unifying and limiting the combined tax relief available for savings and pension-related investments.