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 Income-tax Act, 2025, effective 1st April 2026.
What changed for Section 80CCA
Under the Income Tax Act, 1961, Section 80CCA governs deduction in respect of deposits under national savings scheme or payment to a deferred annuity plan. Provided deduction for deposits in the NSS.
Under the Income-tax Act, 2025 (effective 1st April 2026), this provision has been deleted — there is no successor section carrying it forward. NA. Consolidated into the broader Section 80C umbrella.
The transition impact on Section 80CCA is assessed as Low. Archival value.
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
Which subject does Section 80CCA of the 1961 Act cover?
Section 80CCA of the Income Tax Act, 1961 covers 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 the Income-tax Act, 2025?
Section 80CCA has been deleted under the Income-tax Act, 2025, with no successor section carrying it forward from 1st April 2026. NA. Consolidated into the broader Section 80C umbrella.
How does the Income-tax Act, 2025 affect Section 80CCA in practice?
The transition impact for Section 80CCA is rated Low. Archival value.
What is new about Section 80CCA under the Income-tax Act, 2025?
Merged historically into 80C limits. These points are specific to Section 80CCA (Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan).
Disclaimer: This mapping of Section 80CCA (Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan) under the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 80CCA is currently marked Deleted, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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