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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Bill 2023 amends section 80CCD, removing clause (a) of sub-section (4) for pension scheme deductions. Effective April 2023.</h1> Clause 38 of the Finance Bill, 2023 proposes an amendment to section 80CCD of the Income-tax Act, which pertains to deductions for contributions to the Central Government pension scheme. Specifically, it seeks to omit clause (a) of sub-section (4) due to the prior omission of section 88. This change is set to take effect from April 1, 2023.
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