Finance Acts
Section - 17 - Amendment of section 80CCD
Amendment of section 80CCD.17. In section 80CCD of the Income-tax Act, with effect from the 1st April, 2026,-
| (a) | - | in sub-section (1B), after the proviso, the following proviso shall be inserted, namely:- |
| - | "Provided further that the deduction under this sub-section shall also be allowed, where any payment or deposit is made to the account of a minor under the pension scheme referred to in the said sub-section, by the assessee, being the parent or guardian of such minor, subject to the condition that the aggregate amount of deduction under this sub-section shall not exceed fifty thousand rupees."; | |
| (b) | - | in sub-section (3),- |
| (i) | - | in the opening .... To read the full section download the app from Google Play store
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