Section 80C deduction for central government employees covers contributions to a specified pension account subject to tenure and scheme conditions. An amendment adds a clause to section 80C allowing a deduction for contributions by a Central Government employee to a specified account of the pension scheme under section 80CCD, provided the contribution is for a fixed period of not less than three years and is in accordance with a scheme notified by the Central Government; 'specified account' is defined as the additional account referred to in sub-section (3) of section 20 of the Pension Fund Regulatory and Development Authority enactment.
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.
Section 80C deduction for central government employees covers contributions to a specified pension account subject to tenure and scheme conditions.
An amendment adds a clause to section 80C allowing a deduction for contributions by a Central Government employee to a specified account of the pension scheme under section 80CCD, provided the contribution is for a fixed period of not less than three years and is in accordance with a scheme notified by the Central Government; "specified account" is defined as the additional account referred to in sub-section (3) of section 20 of the Pension Fund Regulatory and Development Authority enactment.
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