Section mapping · Deduction in respect of contribution to pension scheme of Central Government
Section 80CCD (ITA 1961) → 124 + Schedule XV (ITA 2025)
Section 80CCD of the Income-tax Act, 1961 corresponds to sections 124 + Schedule XV of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: splitConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 80CCD Deduction in respect of contribution to pension scheme of Central Government | 124 Deduction in respect of employer contribution to pension scheme of Central Government |
| Schedule XV Deduction in respect of life insurance premia, contributions to provident fund, subscription to certain equity shares, etc. |
This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.
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