Section 80CCD

This discussion clarifies eligibility for the Section 80CCD(1B) deduction, which allows an additional claim of up to £50,000 for contributions to the National Pension System (NPS) Tier-I account. Even if your 80C, 80CCC, and 80CCD(1) deductions have reached the £1.5 lakh limit under Section 80CCE, you can still claim this extra £50,000. This means a total deduction of up to £2 lakh is possible.