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    <title>Amendment of section 80CCD.</title>
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    <description>The Finance Act, 2022 substitutes the words Central Government with Central Government or the State Government in sub section (2) of section 80CCD, making the provision applicable to State Governments as well, and declares the substitution effective retrospectively from the first day of April, 2020.</description>
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      <description>The Finance Act, 2022 substitutes the words Central Government with Central Government or the State Government in sub section (2) of section 80CCD, making the provision applicable to State Governments as well, and declares the substitution effective retrospectively from the first day of April, 2020.</description>
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