Amendment of section 80CCA

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....me-tax Act, with effect from the 1st day of April, 1993, - (a) in sub-section (1), after the proviso, the following proviso shall be inserted, namely :- "Provided further that no ded....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he policy in accordance with the terms of the annuity plan of the Life Insurance Corporation where the assessee elects to surrender before the 1st day of October, 1992, the said annuity plan in respec....