Deduction for employer pension contributions raised for Central Government contributions, distinct from other employers and applied prospectively. Amendment creates separate salary-based ceilings for employer contributions under section 80CCD: a higher ceiling for contributions made by the Central Government and the existing lower ceiling for contributions made by other employers; the deduction remains the portion of the contribution that does not exceed the applicable salary-based ceiling and the change is given prospective effect from the stated commencement and applies to the relevant assessment year and subsequent 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.
Deduction for employer pension contributions raised for Central Government contributions, distinct from other employers and applied prospectively.
Amendment creates separate salary-based ceilings for employer contributions under section 80CCD: a higher ceiling for contributions made by the Central Government and the existing lower ceiling for contributions made by other employers; the deduction remains the portion of the contribution that does not exceed the applicable salary-based ceiling and the change is given prospective effect from the stated commencement and applies to the relevant assessment year and subsequent years.
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