Central Government pension contributions now fall within clause (1) of section 17, clarifying their statutory treatment. The amendment inserts a new sub-clause specifying that the contribution made by the Central Government in the previous year to the account of an employee under a pension scheme referred to in section 80CCD is included in clause (1) of section 17 of the Income-tax Act.
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.
Central Government pension contributions now fall within clause (1) of section 17, clarifying their statutory treatment.
The amendment inserts a new sub-clause specifying that the contribution made by the Central Government in the previous year to the account of an employee under a pension scheme referred to in section 80CCD is included in clause (1) of section 17 of the Income-tax Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.