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The Central Government notifies the Atal Pension Yojana as a pension scheme under section 80CCD of the Income-tax Act, 1961. This notification applies to the pension scheme published in the Gazette of India on 16th October, 2015. The notification comes into force on 19th February, 2016.
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THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 19th February, 2016 Income-tax
S. O. 529(E).— In exercise of the powers conferred by sub-section (1) of section 80CCD of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the ‘Atal Pension Yojana (APY)’ as published in the Gazette of India, Extraordinary, Part I, Section 1, vide number F. No. 16/1/2015-PR dated the 16th October, 2015 as a pension scheme for the purposes of the said section.
[Notification No. 7 /2016, F.No.173/394/2015-ITA-I]
DEEPSHIKHA SHARMA, Director
