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[Cites 0, Cited by 1] [Section 80CCD] [Entire Act]

Union of India - Subsection

Section 80CCD(2) in The Income Tax Act, 1961

(2)[ Where, in the case of an assessee referred to in sub-section (1), the ] [Inserted by Act 23 of 2004, Section 15 (w.e.f. 1.4.2004).][Central Government or any other employer] [ Substituted by Act 22 of 2007, Section 25, for " Central Government" or the State Government.][makes any contribution to his account referred to in that sub-section, the assessee shall be allowed a deduction in the computation of his total income, of the whole of the amount contributed by the ] [Inserted by Act 23 of 2004, Section 15 (w.e.f. 1.4.2004).][Central Government or any other employer] [Substituted by Act 22 of 2007, Section 25, for " Central Government" [or the State Government] (w.r.e.f. 1.4.2004).][as does not exceed ten per cent. of his salary in the previous year.
(a)fourteen per cent, where such contribution is made by the Central Government [or the State Government];
(b)ten per cent, where such contribution is made by any other employer,