Deduction under section 80CCD for self-employed individual w.e.f AY 2018-19
CBDT CIRCULAR NO.2/2018 [F.NO.370142/15/2017-TPL], DATED 15-2-2018 37. Rationalisation of deduction under section 80CCD for self-employed individual. 37.1 The provisions of section 80CCD of the Income-tax Act provide that employees or other individuals shall be allowed a deduction for amount deposited in National Pension System trusts (NPS). The deduction under section 80CCD(1) of the Income-tax Act could not… Read More »