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<h1>Pension contribution deduction allows individuals and employers defined tax relief for National Pension Scheme contributions and related withdrawals.</h1> Deduction under Section 80CCD allows individuals to deduct contributions to NPS and APY in the year paid, with Section 80CCD(1) limiting deductions by reference to salary or gross total income and subject to an overall ceiling under Section 80CCE. Section 80CCD(1B) provides an additional monetary-limited deduction beyond Section 80CCD(1) with anti-duplication rules; Section 80CCD(2) treats employer contributions as deductible in the employee's hands within employer-specific salary-based limits. Sections 80CCD(3) and related provisions set tax treatment on closure, annuity receipts, partial withdrawals and death, and restrict claiming the same contribution under Section 80C.