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Section28
The Finance Act, 2014

Amendment of section 80CCD

In force Act 25 of 2014 As on 07 Oct 2026

Act 25 of 2014 Ministry Finance Cited by 1 provision

Section 28 of the Finance Act, 2014 deals with amendment of section 80CCD. Amendment of section 80CCD. 28. In section 80CCD of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2015,— (i) | for the words, figures and letters "Where an assessee, being an individual employed by the Central Government or any other employer on or after the 1st day

Amendment of section 80CCD.

28. In section 80CCD of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2015,—

(i)for the words, figures and letters "Where an assessee, being an individual employed by the Central Government or any other employer on or after the 1st day of January, 2004", the words, figures and letters "Where an assessee, being an individual employed by the Central Government on or after the 1st day of January, 2004 or, being an individual employed by any other employer" shall be substituted;
(ii)after sub-section (1), the following sub-section shall be inserted, namely:—
"(1A) The amount of deduction under sub-section (1) shall not exceed one hundred thousand rupees.".

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Section 28, The Finance Act, 2014 (Act 25 of 2014).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Income-tax Act s. 80CCD Deduction in respect of contribution to pension scheme of Central Government

Referred to by 1

  1. s. 12 Amendment of section 35AD

Questions about Section 28

What does Section 28 of the Finance Act deal with?

Section 28 of the Finance Act is headed "Amendment of section 80CCD". Amendment of section 80CCD. 28. In section 80CCD of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2015,— (i) | for the words, figures and letters "Where an assessee, being an individual employed by the Central Government or any other employer on or after the 1st day

How do I find court cases under Section 28 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2014 28, section 28 Finance Act 2014, section 28 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 28 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 80CCD (Deduction in respect of contribution to pension scheme of Central Government), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2014 as Act 25 of 2014. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.