Amendment of section 80CCD

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Full Text of the Document

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....ay of April, 2020. - Clause 20 seeks to amend section 80 CCD of the Income-tax Act relating to deduction in respect of contribution to pension scheme of the Central Government. Sub-section (2) of the said section, inter alia, provides that in respect of any contribution made by the Central Government or any other employer to the account of the employee under a notified pension scheme, the asse....