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    <title>F.No275/192/2009-IT(B)</title>
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    <description>Whether both employee and employer contributions to the Contributory Pension Scheme (CPS) are allowable as tax deductions was queried. The response states that CPS arrangements are instituted by state governments and that the tax treatment of contributions depends on the specific provisions of the concerned state scheme; for the central government&#039;s CPS taxpayers are directed to the central pension portal for scheme details.</description>
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      <title>F.No275/192/2009-IT(B)</title>
      <link>https://www.taxtmi.com/forum/issue?id=2715</link>
      <description>Whether both employee and employer contributions to the Contributory Pension Scheme (CPS) are allowable as tax deductions was queried. The response states that CPS arrangements are instituted by state governments and that the tax treatment of contributions depends on the specific provisions of the concerned state scheme; for the central government&#039;s CPS taxpayers are directed to the central pension portal for scheme details.</description>
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