Income-tax Act, 1961 · Chapter VI: A · B.—Deductions in respect of certain payments
Section 80CCE: Limit on deductions under sections 80C, 80CCC and 80CCD
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
The aggregate amount of deductions under section 80C, section 80CCC and [sub-section (1) of section 80CCD] shall not, in any case, exceed [one hundred and fifty thousand rupees].]
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 80CCE
No Supreme Court judgment in our database cites this section yet.