# The Finance Act, 2005, Section 24: Insertion of new section 80CCE

- Act: The Finance Act, 2005 (Act 18 of 2005)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2005/section/24/

## Text

Insertion of new section 80CCE. 24. After section 80CCD of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2006, namely:— "80CCE. Limit on deductions under sections 80C, 80CCC and 80CCD.—The aggregate amount of deductions under section 80C, section 80CCC and section 80CCD shall not, in any case, exceed one lakh rupees.". © Copyright. Taxmann Publications Pvt. Ltd.

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