Deduction for NPS contributions - Section 323
Deduction for contributions to National Pension Scheme. Employee/self-employed: up to 10% of salary (80CCD(1)), within ₹1.5L cap. Additional ₹50,000 under 80CCD(1B). Employer contribution: up to 14% of salary under 80CCD(2), outside the ₹1.5L cap.
Key provisions
- Deduction for contributions to National Pension Scheme. Employee/self-employed: up to 10% of salary (80CCD(1)), within ₹1.5L cap. Additional ₹50,000 under 80CCD(1B). Employer contribution: up to 14% of salary under 80CCD(2), outside the ₹1.5L cap.
Use via API
GET/v1/tax-law/sections/by-2025-ref/323
Programmatic access - free, no signup required. ISR-cached for 24 hours.
REQUEST · cURL
curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/323
RESPONSE · 200 OK
{
"act_2025_ref": "323",
"old_reference": "Section 80CCD, Income Tax Act 1961",
"title": "Deduction for NPS contributions - Section 323",
"category": "Section",
"limit_or_rate": "-",
"applicable_to": "-",
"effective_from": "2026-04-01"
}