Income-tax Act, 1961
Section - 80CCA - Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan
Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan.80CCA. (1) Where an assessee, being-
has in the previous year-
| (a) | - | an individual, or |
| (b) | - | a Hindu undivided family, |
| (c) | - | [***] |
| (i) | - | deposited any amount in accordance with such scheme as the Central Government may, by notification in the Official Gazette, specify in this behalf; or |
| (ii) | - | paid any amount to effect or to keep in forc .... To read the full section download the app from Google Play store
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