Bare ActsIncome-tax Act, 2025

Section 123

Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc.--

Amendment status not verified — confirm the current text below against the official source.

An individual or a Hindu undivided family, shall be allowed a deduction of the whole of the amount paid or deposited in the tax year, being the aggregate of the sums enumerated in Schedule XV, as does not exceed Rs. 150000, while computing the total income for that year, subject to the conditions specified in that Schedule.

Section 123 – Income-tax Act, 2025 | DailyLaw.ai