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Section24
The Finance Act, 2019 (No. 2)

Amendment of section 80CCD

In force As on 07 Oct 2026

Ministry Finance Cited by 2 provisions

Section 24 of the Finance Act, 2019 (No. 2) deals with amendment of section 80CCD. 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 Govern

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.

Section 24, The Finance Act, 2019 (No. 2).

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 2

  1. s. 173 Amendment of section 23
  2. s. 174 Amendment of section 24

Questions about Section 24

What does Section 24 of the Finance Act, 2019 (No. 2) deal with?

Section 24 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 80CCD". 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 Govern

How do I find court cases under Section 24 of the Finance Act, 2019 (No. 2)?

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, 2019 (No. 2) 24, section 24 Finance Act, 2019 (No. 2), section 24 of the Finance Act, 2019 (No. 2). 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 24 of the Finance Act, 2019 (No. 2), 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. 2 other provisions in this corpus refer back to it.

When was the Finance Act, 2019 (No. 2) enacted?

Finance Act, 2019 (No. 2) was enacted in 2019. 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.