Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Income Tax Act provision
|
| gptkbp:appliesTo |
individuals
|
| gptkbp:compatibleWith |
HUF
|
| gptkbp:deductionAvailableFor |
amount paid or deposited to annuity plan of LIC or other insurer
|
| gptkbp:deductionLimit |
Rs 1,50,000 per annum
|
| gptkbp:deductionNotAllowedFor |
interest or bonus accrued on the policy
|
| gptkbp:eligibleInvestment |
contribution to certain pension funds
|
| gptkbp:excludes |
interest or bonus accrued
|
| gptkbp:governingBody |
gptkb:Income_Tax_Department_of_India
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 80CCC
|
| gptkbp:introducedIn |
Finance Act, 1996
|
| gptkbp:maximumDeductionCombinedWith |
Section 80C and 80CCD(1)
|
| gptkbp:partOf |
gptkb:Income_Tax_Act,_1961
|
| gptkbp:readBy |
Section 80C
Section 80CCD |
| gptkbp:relatedTo |
gptkb:tax_law
retirement planning pension funds |
| gptkbp:taxableEvent |
pension received
surrender of policy |
| gptkbp:taxableOnWithdrawal |
yes
|
| gptkbp:bfsParent |
gptkb:Section_80C_of_Income_Tax_Act
|
| gptkbp:bfsLayer |
7
|