https://www.taxtmi.com/acts?id=10540 Amendment broadens the pension contribution deduction by extending eligibility to any individual assessee beyond those employed by the Central Government or other employers, while retaining the salary-linked ceiling on deductible amounts. It further provides that amounts used in the same previous year to purchase an annuity plan shall be deemed not to have been received in that previous year, and applies retrospectively to the stated assessment year and following years. en-us Tue, 07 Jul 2009 15:54:44 +0530 Tue, 07 Jul 2009 15:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10540 Amendment broadens the pension contribution deduction by extending eligibility to any individual assessee beyond those employed by the Central Government or other employers, while retaining the salary-linked ceiling on deductible amounts. It further provides that amounts used in the same previous year to purchase an annuity plan shall be deemed not to have been received in that previous year, and applies retrospectively to the stated assessment year and following years. Act-Rules Bills Tue, 07 Jul 2009 15:54:44 +0530 https://www.taxtmi.com/acts?id=10540