Section 80CCC(2)(b)

(b) as pension received from the annuity plan, an amount equal to the whole of the amount referred to in clause ( a) or clause ( b) shall be deemed to be the income of the assessee or his nominee, as the case may be, in that previous year in which such withdrawal is made or, as the case may be, pension is received, and shall accordingly be chargeable to tax as income of that previous year. 4[(3) Where any amount paid or deposited by the assessee has been taken into account for the purposes of this section, -