Tax Consultant
111 Points
Posted on 06 May 2026
80CCD(2) is the employer contribution to NPS and it sits outside the Rs 1.5 lakh 80C cap entirely. In ITR-2, go to Schedule VIA and look for the 80CCD sub-field specifically labeled as 80CCD(2), which is a separate line from the 80CCD(1) employee contribution row. Enter the amount from Form 16 Part B. If the field appears greyed out, check which tax regime you selected when starting the return because 80CCD(2) is one of the few deductions allowed even under the new tax regime.