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    <title>Amendment of section 80CCD.</title>
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    <description>Amendment creates separate salary-based ceilings for employer contributions under section 80CCD: a higher ceiling for contributions made by the Central Government and the existing lower ceiling for contributions made by other employers; the deduction remains the portion of the contribution that does not exceed the applicable salary-based ceiling and the change is given prospective effect from the stated commencement and applies to the relevant assessment year and subsequent years.</description>
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      <description>Amendment creates separate salary-based ceilings for employer contributions under section 80CCD: a higher ceiling for contributions made by the Central Government and the existing lower ceiling for contributions made by other employers; the deduction remains the portion of the contribution that does not exceed the applicable salary-based ceiling and the change is given prospective effect from the stated commencement and applies to the relevant assessment year and subsequent years.</description>
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