Can anyone explain section 80cca of income tax act,1961

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I am very confused in deduction allowed u/s 80CCA of Income Tax Act, 1961

According to this section , deductions will be allowed only after AY 1988-89 to upto AY 1992-93 in NSS or LIC


What whould happen if such National Saving Scheme (NSS) had been taken before AY 1988-89 or after AY 1992-93.

Does Deductions availabe Under Section 80C appies to such NSS ??

Replies (2)
It is no longer valid. It is optional saving given then, similar to 80CCF, available from AY 2011-12 to 2012-13. As of now 80CCF is also not valid for AY 2013-14 but will still appear in the law.

NSS is not in existance now.

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