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    <title>Deduction u/s 80CCA - Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan</title>
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    <description>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.</description>
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      <description>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.</description>
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      <pubDate>Sat, 23 May 2020 14:33:00 +0530</pubDate>
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