Aggregate deduction cap excludes employer and government pension contributions under section 80CCD(2), allowing additional tax claims. The amendment excludes contributions made by the Central Government or any employer to a pension scheme under sub section (2) of section 80CCD from the aggregate deduction limit under section 80CCE, so that such employer or government contributions may be claimed in addition to the taxpayer's eligible deductions; the change is prospective from the stated commencement date for subsequent assessment years.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Aggregate deduction cap excludes employer and government pension contributions under section 80CCD(2), allowing additional tax claims.
The amendment excludes contributions made by the Central Government or any employer to a pension scheme under sub section (2) of section 80CCD from the aggregate deduction limit under section 80CCE, so that such employer or government contributions may be claimed in addition to the taxpayer's eligible deductions; the change is prospective from the stated commencement date for subsequent assessment years.
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