# The Finance Act, 2005, Section 22: Amendment of section 80CCC

- Act: The Finance Act, 2005 (Act 18 of 2005)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2005/section/22/

## Text

Amendment of section 80CCC. 22. In section 80CCC of the Income-tax Act, for sub-section (3), the following sub-section shall be substituted with effect from the 1st day of April, 2006, namely :— "(3) Where any amount paid or deposited by the assessee has been taken into account for the purposes of this section,— (a ) a rebate with reference to such amount shall not be allowed under section 88 for any assessment year ending before the 1st day of April, 2006; (b ) a deduction with reference to such amount shall not be allowed under section 80C for any assessment year beginning on or after the 1st day of April, 2006.". © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.