Income-tax Act, 1961

⁸⁴[Deduction in respect of contribution to Agnipath Scheme.

80CCH. (1) Where an assessee, being an individual enrolled in the Agnipath Scheme and subscribing to the Agniveer Corpus Fund on or after the 1st day of November, 2022, has in the previous year paid or deposited any amount in his account in the said Fund, he shall be allowed a deduction in the computation of his total income, of the whole of the amount so paid or deposited.

(2) Where the Central Government makes any contribution to the account of an assessee in the Agniveer Corpus Fund referred to in sub-section (1), the assessee shall be allowed a deduction in the computation of his total income of the whole of the amount so contributed.

Explanation.-For the purposes of this section,-

(a)		"Agnipath Scheme" means the scheme for enrolment in Indian Armed Forces introduced vide letter No. 1(23)2022/D(Pay/Services), dated the 29th December, 2022 of the Government of India in the Ministry of Defence;
(b)		"Agniveer Corpus Fund" means a fund in which consolidated contributions of all the Agniveers and matching contributions of the Central Government along with interest on both these contributions are hel .... To read the full section download the app from Google Play store Latest Job Openings View all 23 May 2026 Article Assistant Geeta Manchanda & CO. New Delhi CA Inter View Details 06 May 2026 Account Assistant / Article Clerk V.K. Ranjan & Co(Chartered Accountants) New Delhi B.Com View Details ARTICLESHIP 23 May 2026 Article Assistants Acupro Consulting Gurgaon CA Inter View Details 11 May 2026 AUDIT INTERN M/S K.K.KHANNA AND COMPANY Noida CA Foundation View Details 22 May 2026 Sr. Financial Analyst - Consolidation Search Synergy Mumbai CA View Details 28 April 2026 Senior Accounts Professional Vivek S Gupta & Associates New Delhi B.Com View Details 11 May 2026 Post office Post office Anakapalle Others View Details 19 May 2026 Accountant ca kunjan Mumbai CA Inter View Details Share  Facebook  Twitter  Linkedin  Reddit  Email  Whatsapp  Gmail  Pocket  Print  Pinterest  PDF  Translate Whatsapp Groups GST Income Tax CA Final CA Inter CAclubindia Login at CAclubindia CAclubindia India's largest network for finance professionals User Name Password Remember Me Forgot Password ? Alternatively, you can log in using: Login with Google Don't have an account? Register Now click here to register