Deduction

Direct Taxation

If assesse claim deduction U/S 36(1)iva for employer contribution to NPS .shall the same allowable as deduction u/s 80ccd again ?

Balaji R

CA Final

★ 20K+

21-Apr-22 18:51

539

Answers (3)

1. Section 36(1)(iva) deduction is applicable to the employer - contribution towards a pension scheme on account of an employee up to 10% of the salary of the employee 2. Section 80CCD is applicable to individual employee

Yoga Vishnu

CA Final

★ 11K+

21-Apr-22 19:56

Yoga Vishnu

Thank you sir

Thread Starter

Balaji R

CA Final

★ 20K+

22-Apr-22 07:05

They are two different amounts - one is employer and one is individual self contribution 36(1)(iva) deduction is for PGBP deduction 80CCD is deduction from total income

Sudha Reddy

CA Final

★ 20K+

22-Apr-22 09:03

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