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of <h1>Income-tax Act's Section 80CCD amended: Contribution rate rises from 10% to 14% for certain taxpayers from April 2025.</h1> Section 80CCD of the Income-tax Act is amended to include a proviso effective from April 1, 2025. This amendment specifies that for individuals whose total income is taxable under section 115BAC(1A), the contribution rate in sub-section (2) of section 80CCD is increased from ten percent to fourteen percent. This change impacts the calculation of tax benefits related to contributions to pension schemes under the specified conditions.
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