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    <title>Amendment of section 80CCE</title>
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    <description>Amendment raises the aggregate ceiling on deductions for specified savings and pension instruments by substituting the prior monetary cap with a higher amount; it takes effect from the start of the indicated tax year and applies to that assessment year and subsequent years, changing only the maximum combined deduction across the covered deduction categories without modifying eligibility or scope of the individual deduction heads.</description>
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      <description>Amendment raises the aggregate ceiling on deductions for specified savings and pension instruments by substituting the prior monetary cap with a higher amount; it takes effect from the start of the indicated tax year and applies to that assessment year and subsequent years, changing only the maximum combined deduction across the covered deduction categories without modifying eligibility or scope of the individual deduction heads.</description>
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