Amendment of section 80CCD

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Full Text of the Document

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.... January, 2004,", the words "or any other assessee, being an individual" shall be inserted; (b) after sub-section (4), the following sub-section shall be inserted, namely:— "(5) For the purposes of this section, the assessee shall be deemed not to have received any amount in the previous year if such amount is used for purchasing an annuity plan in the same previous year.". - Clause 30 of....