Deduction for Agniveer Corpus Fund contributions allows individual and government contributions to be deducted from taxable income. Individuals enrolled in the Agnipath Scheme who deposit amounts into the Agniveer Corpus Fund may deduct the full amount of their contributions, and are also allowed a deduction for matching contributions made by the Central Government; government contributions are treated as salary for other tax purposes, while amounts received from the corpus fund (contributions plus interest) are exempt from tax under the specific exemption provision.