Provisions related to limit on deductions under section 80C, 80CCC and 80CCD under chapter VIA is covered under section 80CCE. The assessee can claim deductions from Gross Total in respect of payments.
Total amount of deduction can be claimed under these sections is restricted to Rs. 100000/-.
Provisions in the Income Tax Act related to Section 80CCD are:
The aggregate amount of deductions under section 80C, section 80CCC and [sub-section (1) of section 80CCD shall not, in any case, exceed one lakh rupees.
Income Tax Deductions under Chapter VIA
Section 80IE Special provisions in respect of certain undertakings in