Section 80CCA
Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan
Quick Answer
Section 80CCA (Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan) has been deleted under the Direct Tax Code 2025, effective 1st April 2026.
Sec 80CCA
Provision Summary
Provided deduction for deposits in the NSS.
Deleted
Provision Summary
NA. Consolidated into the broader Section 80C umbrella.
Key Changes & Highlights
- Merged historically into 80C limits.
Related Sections
Frequently Asked Questions
What does Section 80CCA of the Income Tax Act 1961 deal with?
Section 80CCA (Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan) Provided deduction for deposits in the NSS.
Is Section 80CCA of the ITA 1961 still applicable under DTC 2025?
Section 80CCA has been deleted under the Direct Tax Code 2025. NA. Consolidated into the broader Section 80C umbrella.
What is the status of Section 80CCA under the new tax code?
Section 80CCA is marked as "Deleted" with status "Deleted". Impact: Low - Archival value.
What are the key changes to Section 80CCA under DTC 2025?
Merged historically into 80C limits.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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