https://www.taxtmi.com/acts?id=18655 The amendment revises sub section (1) to state that individuals employed by the Central Government on or after 1 January 2004, or individuals employed by any other employer, may claim a deduction for amounts deposited in accounts under pension schemes notified by the Central Government, limited to ten per cent of salary. It inserts sub section (1A) to cap the deduction under sub section (1) at one hundred thousand rupees, effective from 1 April 2015 and applicable to subsequent assessment years. en-us Fri, 11 Jul 2014 15:59:15 +0530 Fri, 11 Jul 2014 15:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18655 The amendment revises sub section (1) to state that individuals employed by the Central Government on or after 1 January 2004, or individuals employed by any other employer, may claim a deduction for amounts deposited in accounts under pension schemes notified by the Central Government, limited to ten per cent of salary. It inserts sub section (1A) to cap the deduction under sub section (1) at one hundred thousand rupees, effective from 1 April 2015 and applicable to subsequent assessment years. Act-Rules Bills Fri, 11 Jul 2014 15:59:15 +0530 https://www.taxtmi.com/acts?id=18655