80CCE of Income Tax Act, 1961 HomeIncome Tax80CCE of Income Tax Act, 1961 published by CA Bhuvnesh Goyal | May 30, 2023 Limit on deductions under sections 80C, 80CCC and 80CCD 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.