Sec 80CCH : Contribution to agnipath scheme.

☆ Eligible assessee : Individual enrolled in agnipath scheme subscribing to the agniveer corpus Fund on or after 1.11.2022

☆ Sec 80CCCH(1) : 100% of his contribution to agnipath corpus fund. 

☆ Sec 80CCCH(2) : 100% of central government contribution to agnipath corpus fund. ( first it is taxable under salary and then employee can claim deduction here ) 

☆ Sec 10( 12C ) : any amount received by assessee or his nominee from agnipath fund is exempt from tax.

Note : as per agnipath scheme 30% of monthly package should contributed to agnipath fund by assessee and central government will also contribute matching amount.