Limit of deduction of the contribution by an employee under section 80CCD restricted to `1 lakh [Section 80CCD (1A)] [W.e.f. A.Y. 2015-16]
The Finance (No. 2) Act, 2014 has inserted section 80CCD(1A) to provide that the amount of
deduction under section 80CCD(1) shall not exceed `1 lakh.