Section 80CCD(2) allows tax deductions for employer contributions made towards the National Pension System (NPS) or Atal Pension Yojana. If this employer contribution is already included as part of your salary, you can still claim the deduction. The advice given is to add this amount back to your gross salary and then claim it as a deduction, ensuring you benefit from the tax savings.
SECTION 80CCD(2) DEALS WITH DEDUCTIONS CLAIM AGAINST EMPLOYER"S CONTRIBUTION TOWARDS NPS OR ATAL PENSION YOJANA. IF EMPLOYER"S CONTRIBUTION PART OF THE SALARY THEN COULD CLAIM THE DEDUCTIONS UNLESS SHOULD ADD BACK TO THE GROSS SALARY AND DEDUCT.