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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 Agniveer Corpus Fund contributions allows individual and government contributions to be deducted from taxable income.</h1> 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.

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