https://www.taxtmi.com/manuals?id=897 Deduction is available for contributions to the notified pension framework, including employer contributions to an employee's pension account and an individual's own contribution, subject to salary-linked or aggregate limits. Withdrawal amounts, closure proceeds, and pension receipts are generally taxable, while immediate use for annuity purchase, nominee receipts in specified death cases, and certain transfers from individual corpus to pool corpus are treated separately. The rules also contain anti-duplication provisions preventing the same contribution from being deducted under multiple sections. en-us Wed, 12 Aug 2015 18:25:00 +0530 Tue, 30 Jun 2026 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=897 Deduction is available for contributions to the notified pension framework, including employer contributions to an employee's pension account and an individual's own contribution, subject to salary-linked or aggregate limits. Withdrawal amounts, closure proceeds, and pension receipts are generally taxable, while immediate use for annuity purchase, nominee receipts in specified death cases, and certain transfers from individual corpus to pool corpus are treated separately. The rules also contain anti-duplication provisions preventing the same contribution from being deducted under multiple sections. Manuals Income Tax Wed, 12 Aug 2015 18:25:00 +0530 https://www.taxtmi.com/manuals?id=897