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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>LIC's New Jeevan Dhara & New Jeevan Akshay Annuity Plans Recognized for Tax Benefits Under Section 88 of Income-tax Act.</h1> The Central Government has specified the New Jeevan Dhara and New Jeevan Akshay Plans by the Life Insurance Corporation of India as annuity plans under clause (xiiia) of sub-section (2) of Section 88 of the Income-tax Act, 1961. These plans were filed with the Controller of Insurance under Section 40B of the Insurance Act, 1938, and are recognized for tax purposes. This notification, numbered 71 and dated 2nd April 2002, is retroactively effective from 1st February 2002.
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