Section 80ccd(1)

Hi

Deduction u/s 80CCD(1).. is 10% of salary or Rs100000 which ever id lower

80CCE limits the deduction on 80C, 80CC, 80CCD to 150000 on the aggregate.......

lets take an example....

80C - 50000

80CC - 25000

80CCD - 115000

firstly you have to apply the restriction on 80CCD of rs 100000....so you cannot claim 115000 as deduction but only 100000

then you can claim only 50000 for the rest...out of an aggregate allowable deduction on 80C, 80CC, 80CCD of rs 100000.....since the total of others is rs 75000 it is restricted to 50000....

in the above case if 80C is 15000 and 80CC is 25000....then you claim only 40000 ( 25000 + 15000 ) on the two....you cannot claim additionally rs 10000 carved out from 80CCD because it is already in the limit of 100000.