Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Deduction for Agniveer Corpus Fund contributions allowed for individuals enrolled in the Agnipath Scheme from taxable income. Section 80CCH allows a deduction in computing total income for the whole of amounts paid or deposited by an individual enrolled in the Agnipath Scheme into the Agniveer Corpus Fund, and likewise allows deduction of the whole of any Central Government contribution to that account; the section defines Agnipath Scheme and Agniveer Corpus Fund accordingly.
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 Agniveer Corpus Fund contributions allowed for individuals enrolled in the Agnipath Scheme from taxable income.
Section 80CCH allows a deduction in computing total income for the whole of amounts paid or deposited by an individual enrolled in the Agnipath Scheme into the Agniveer Corpus Fund, and likewise allows deduction of the whole of any Central Government contribution to that account; the section defines Agnipath Scheme and Agniveer Corpus Fund accordingly.
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