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          Agnipath Scheme

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          Agnipath Scheme definition clarifies its scope under section 80CCH for enrolment in the Indian Armed Forces. For purposes of the Income-tax Act, the Agnipath Scheme is defined as the enrolment scheme for the Indian Armed Forces introduced by the Government of India via the specified Ministry of Defence communication dated 29 December 2022, serving as the operative tax law reference for provisions invoking the Scheme.
                            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.

                                  Agnipath Scheme definition clarifies its scope under section 80CCH for enrolment in the Indian Armed Forces.

                                  For purposes of the Income-tax Act, the Agnipath Scheme is defined as the enrolment scheme for the Indian Armed Forces introduced by the Government of India via the specified Ministry of Defence communication dated 29 December 2022, serving as the operative tax law reference for provisions invoking the Scheme.


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