Amendment of section 17.

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....und account of an individual enrolled in the Agnipath Scheme referred to in section 80CCH;"; (ii) in clause (2), with effect from the 1st day of April, 2024,-- (a) in sub-clause (i), after the word "employer", the words "computed in such manner as may be prescribed" shall be inserted; (b) for sub-clause (ii) and Explanations 1 to 4 thereto, the following shall be substit....

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....individual enrolled in the Agnipath Scheme referred to in section 80CCH shall be considered as salary of that individual. This amendment will take effect from 1st April, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years. As per clause (2) of the said section, "perquisite", inter alia, includes value of rent-free accommodation or va....