Substitution of new section for section 80CCA

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.... under National Savings Scheme or payment to a deferred annuity plan. - (1) Where an assessee, being - (a) an individual, or (b) a Hindu undivided family, or (c) an association of persons or a body of individuals consisting, in either case, only of husband and wife governed by the system of community of property in force in the State of Goa and the Union territories of Dadra and Nagar Hav....

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....not exceed the amount of twenty thousand rupees in the previous year : Provided that in relation to the assessment year commencing on the 1st day of April, 1989 and subsequent assessment years, this sub-section shall have effect as if for the words "twenty thousand rupees", the words "thirty thousand rupees" had been substituted. (2) Where any amount - (a) standing to the....