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-

(a) - an individual, or
(b) - a Hindu undivided family,
(c) - [***]
has in the previous year-

(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