https://www.taxtmi.com/acts?id=9982 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. en-us Wed, 22 Oct 2008 12:42:27 +0530 Wed, 22 Oct 2008 12:42:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9982 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. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 12:42:27 +0530 https://www.taxtmi.com/acts?id=9982