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of <h1>Full tax deduction for Agniveer Corpus Fund contributions by Agnipath enrollee and government from commencement date</h1> An individual enrolled in the Agnipath Scheme who pays or deposits any amount into their Agniveer Corpus Fund in the previous year is entitled to deduct the entire amount from taxable income; similarly, any contribution made by the central government to that Fund on the individual's behalf is fully deductible. The provision defines the Agnipath Scheme as the specified armed forces enrolment scheme and the Agniveer Corpus Fund as the consolidated fund holding contributors' amounts, matching government contributions and interest. The deduction applies to contributions made or credited on or after the specified commencement date.
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