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of <h1>Finance Bill 2011 amends Section 80CCE: Employer pension contributions excluded from one lakh rupees deduction limit. Effective April 2012.</h1> Clause 8 of the Finance Bill, 2011 proposes an amendment to section 80CCE of the Income-tax Act. This amendment specifies that contributions made by the Central Government or any employer to a pension scheme under sub-section (2) of section 80CCD will not be counted towards the aggregate deduction limit of one lakh rupees under sections 80C, 80CCC, and 80CCD. This change is set to take effect from April 1, 2012, and will apply to the assessment year 2012-2013 and subsequent years.
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