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    <title>Amendment of section 80CCD.</title>
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    <description>The amendment inserts a new supplementary deduction permitting an assessee already eligible under the primary contribution deduction to claim an additional deduction for amounts paid or deposited in a notified Central Government pension account in the previous year, subject to a prescribed monetary ceiling and the prohibition on claiming the same contribution under both deduction heads; consequential cross reference amendments align related subsections to refer to both deductions.</description>
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      <description>The amendment inserts a new supplementary deduction permitting an assessee already eligible under the primary contribution deduction to claim an additional deduction for amounts paid or deposited in a notified Central Government pension account in the previous year, subject to a prescribed monetary ceiling and the prohibition on claiming the same contribution under both deduction heads; consequential cross reference amendments align related subsections to refer to both deductions.</description>
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