# The Finance Act, 2019 (No. 2), Section 24: Amendment of section 80CCD

- Act: The Finance Act, 2019 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/24/

## Text

Amendment of section 80CCD 24. In section 80CCD of the Income-tax Act, in sub-section (2), for the words "does not exceed ten per cent of his salary in the previous year", the words, brackets and letters "does not exceed— (a) | fourteen per cent, where such contribution is made by the Central Government; (b) | ten per cent, where such contribution is made by any other employer, of his salary in the previous year" shall be substituted with effect from the 1st day of April, 2020.

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