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of <h1>Amendment to Section 17: Central Government Pension Contributions Recognized Under Income-tax Act's Direct Taxes Provisions</h1> Section 17 of the Income-tax Act is amended to include a new sub-clause (viii) under clause (1). This addition specifies that contributions made by the Central Government to an employee's account under a pension scheme, as referenced in section 80CCD, are now recognized. This amendment was enacted as part of the Finance (No. 2) Act, 2004, and pertains to direct taxes.
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