Reference amendment to section 80CCE clarifies linkage to subsection one of section 80CCD, affecting deduction scope. The Income-tax Act amendment replaces the reference to section 80CCD in section 80CCE with a reference to sub section (1) of section 80CCD, thereby narrowing the statutory cross reference in section 80CCE to the specific entitlement defined in subsection one of section 80CCD, effective from the 1st day of April, 2012.