Section 80ccd

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Querist : Anonymous

Querist : Anonymous (Querist)

19 February 2016 hi i want to know, Atal pension yogna & suknaya samridhi comes under 80CCD or not

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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19 February 2016 1. No tax benefits on the contribution made towards Atal Pension Yojana either u/s 80C or any other section under chapter VI A of the Income Tax Act, 1961.

2.The amount deposited towards Sukanya Samriddhi Account is deductible under section 80C of Income tax Act,1961 upto the overall limit of Rs.1.5 lakhs .

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Querist : Anonymous

Querist : Anonymous (Querist)

19 February 2016 please help more reply

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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23 July 2025 Great question! Let's clarify the Income Tax treatment under Section 80CCD and where Atal Pension Yojana and Sukanya Samriddhi Yojana fall:

✅ 1. Atal Pension Yojana (APY)
Yes, Atal Pension Yojana does qualify for deduction under Section 80CCD(1).

APY is a part of the National Pension System (NPS) for unorganized sector workers.

You can claim a deduction of up to 10% of salary (or gross total income for self-employed) under 80CCD(1), and an additional ₹50,000 under Section 80CCD(1B) (optional).

❌ 2. Sukanya Samriddhi Yojana (SSY)
No, Sukanya Samriddhi Yojana does not come under 80CCD.

Instead, it qualifies for deduction under Section 80C.

Investments in SSY (up to ₹1.5 lakh/year) are eligible under the overall 80C limit.

🔍 Summary Table:
Scheme Deduction Under Max Deduction
Atal Pension Yojana (APY) 80CCD(1) & 80CCD(1B) ₹1.5L (80C combined) + ₹50K (1B)
Sukanya Samriddhi Yojana (SSY) 80C ₹1.5 lakh (within 80C limit)

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