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          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.

          <h1>Deduction for minor's pension contributions expanded to allow parental deposits and specify tax treatment on closure due to death.</h1> The amendment permits deductions for pension-scheme payments or deposits made by a parent or guardian into a minor's pension account, subject to an aggregate deduction ceiling of fifty thousand rupees, and modifies statutory wording to include 'his account or the account of a minor.' It further provides that amounts received by a parent, guardian or nominee on closure of the minor's pension scheme due to the minor's death shall not be treated as the recipient's income.

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