Deduction in respect of contribution to certain pension funds
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....ntract for any annuity plan of Life Insurance Corporation of India 2[or any other insurer] for receiving pension from the fund referred to in clause (23AAB) of section 10, he shall, in accordance with, and subject to, the provisions of this section, be allowed a deduction in the computation of his total income, of the whole of the amount paid or deposited (excluding interest or bonus accrued or cr....
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....ear in which such withdrawal is made or, as the case may be, pension is received, and shall accordingly be chargeable to tax as income of that previous year. 4[(3) Where any amount paid or deposited by the assessee has been taken into account for the purposes of this section,- (a) 6[****] (b) a deduction with reference to such amount shall not be allowed under section 80C for any assessm....