# The Finance Act, 2005, Section 23: Amendment of section 80CCD

- Act: The Finance Act, 2005 (Act 18 of 2005)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2005/section/23/

## Text

Amendment of section 80CCD. 23. In section 80CCD of the Income-tax Act, for sub-section (4), the following sub-section shall be substituted with effect from the 1st day of April, 2006, namely:— "(4) Where any amount paid or deposited by the assessee has been allowed as a deduction under sub-section (1),— (a ) no rebate with reference to such amount shall be allowed under section 88 for any assessment year ending before the 1st day of April, 2006; (b ) no deduction with reference to such amount shall be allowed under section 80C for any assessment year beginning on or after the 1st day of April, 2006.". © Copyright. Taxmann Publications Pvt. Ltd.

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