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Schedule XV — Deduction in respect of life insurance premia, contributions to provident fund, subscription to certain equity shares, etc.: its source in the Income-tax Act, 1961
Schedule XV (Deduction in respect of life insurance premia, contributions to provident fund, subscription to certain equity shares, etc.) of the Income-tax Act, 2025 consolidates Section 80C, Section 80CCC and Section 80CCD of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 80C — Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
- Section 80CCC — Deduction in respect of contribution to certain pension funds
- Section 80CCD — Deduction in respect of contribution to pension scheme of Central Government
read both texts · §80C (1961) vs §Schedule XV (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
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