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    <title>Amendment of section 80CCD.</title>
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    <description>Amendment allows a deduction to a parent or guardian for amounts paid or deposited into a minor&#039;s pension account up to fifty thousand rupees, extends references to contributions to include &quot;in his account or the account of a minor&quot;, preserves chargeability where deducted amounts or interest are withdrawn from a minor&#039;s account, and provides that amounts received by a parent, guardian or nominee on account of closure of a minor&#039;s pension account due to the minor&#039;s death shall not be deemed to be the income of such person.</description>
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