No, section 80CCC does not limit itself only to the resident individuals and therefore the non resident individuals contributing to pension funds can also claim deduction u/s 80CCC.
Deduction under section 80CCC can be claimed by non-resident individuals contributing to pension funds under the statute.
The provision permits a deduction for contributions to pension funds and does not impose a residency restriction, so non-resident individuals who make qualifying contributions to pension funds are eligible to claim the deduction under the section.
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