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<h1>Section 80CCE Caps Total Tax Deductions Under Sections 80C, 80CCC, 80CCD to One Lakh Rupees</h1> Section 80CCE was introduced to the Income-tax Act by the Finance Act, 2005, effective from April 1, 2006. It establishes a cap on the total deductions that can be claimed under sections 80C, 80CCC, and 80CCD. The cumulative deductions allowed under these sections are limited to a maximum of one lakh rupees. This provision aims to regulate the total tax deductions available to taxpayers under these specific sections.