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of <h1>Finance Act 2016 Amends Income-tax Act: New Clause Allows Transfer to Pension Scheme Under Section 80CCD Effective 2017.</h1> The Finance Act, 2016 amends the Fourth Schedule of the Income-tax Act, effective April 1, 2017. In Part A, rule 8, clause (iii) is modified by replacing the phrase 'such other employer' with 'such other employer; or'. A new clause (iv) is introduced, allowing the transfer of the entire balance standing to the credit of an employee to their account under a pension scheme as specified in section 80CCD and notified by the Central Government.
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