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 ... Summary
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.
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