Pension contribution deduction limits and employer contribution rules, with taxability on receipt for notified central pension schemes. Individuals may claim deductions for contributions to Central Government-notified pension schemes subject to caps based on salary or gross total income; an additional deduction up to fifty thousand rupees is available separately, including for contributions to a minor by a parent or guardian. Employer contributions are deductible within specified percentage limits varying by contributor type, with a statutory substitution for certain taxpayers. Amounts credited and previously deducted, together with accrued sums, when received on scheme closure, opting out, or as annuity pension, are treated as taxable income in the year of receipt, subject to limited death and annuity-purchase exceptions and provisions for corpus transfers.