Regarding under section 80CCD(1B)

This discussion clarifies the rules around claiming tax deductions under Section 80CCD(1B) of the Income Tax Act. It explains that you cannot claim an additional deduction under 80CCD(1B) for the same amount already claimed under Section 80CCD(1). The proviso to 80CCD(1B) explicitly states that no deduction is allowed if the amount has already been claimed under sub-section (1). Therefore, you cannot split your NPS contribution to claim part under 80CCD(1) and the remainder under 80CCD(1B) if the total exceeds the 80CCD(1) limit.