Deduction u/s 80E - deduction in respect of payment for securing retirement annuities and refund of annuity deposit

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....CBDT Dated : March 16, 1973 Section(s) Referred: 80E(6)(i) Statute: Income - Tax Act, 1961 Under the provisions of clause (i) of sub-section (6) of Section 80E of Income-tax Act, 1961, the deduc....

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....f the individual and the aggregate amount of all such income is more than ten thousand rupees. 2. A question has arisen as to whether refund of annuity deposit can be treated to be income immediately....