80c Rules 10

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Transcript of 80c Rules 10

11. He has in the previous year paid or deposited any amount in his account under a pension scheme notified by the Central Government He is employed by the Central Government or by any other employer on or after January 1, 2004 or self occupied individual The taxpayer is an individual Deduction in respect of contribution to pension scheme of Central Government [Section 80CCD] This section is for allowing deduction to new Central Government employees, if the following conditions are satisfied: