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          Income Tax

          Deduction u/s 80CCA - Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan

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          Deduction under section 80CCA: specified National Savings deposits and deferred annuity premiums qualify, subject to Chapter VIA limits. Deduction under Section 80CCA covers payments to specified National Savings Scheme deposits and certain deferred annuity plans, available to individuals and HUFs and claimed within Chapter VIA limits. Withdrawals, surrenders or annuity or bonus receipts relating to amounts for which a deduction was allowed are treated as income of the year of receipt and are chargeable to tax, subject to transitional exceptions and a later amendment excluding tax on withdrawals made on or after a specified recent date for individuals.
                            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 under section 80CCA: specified National Savings deposits and deferred annuity premiums qualify, subject to Chapter VIA limits.

                                  Deduction under Section 80CCA covers payments to specified National Savings Scheme deposits and certain deferred annuity plans, available to individuals and HUFs and claimed within Chapter VIA limits. Withdrawals, surrenders or annuity or bonus receipts relating to amounts for which a deduction was allowed are treated as income of the year of receipt and are chargeable to tax, subject to transitional exceptions and a later amendment excluding tax on withdrawals made on or after a specified recent date for individuals.


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