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          <h1>Section 80CCH Added in Finance Bill 2023: Deductions for Agnipath Scheme Contributions Now Allowed from Assessment Year 2023-2024</h1> Clause 39 of the Finance Bill, 2023, introduces section 80CCH into the Income-tax Act, allowing deductions for contributions to the Agnipath Scheme. Individuals enrolled in this scheme who contribute to the Agniveer Corpus Fund from November 1, 2022, onward can deduct the full amount of their contributions from their total income. Additionally, if the Central Government contributes to an individual's account in the Agniveer Corpus Fund, that amount is also deductible. The terms 'Agnipath Scheme' and 'Agniveer Corpus Fund' are defined within this section. This amendment is effective from April 1, 2023, applicable to the assessment year 2023-2024 and onward.

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