Section 80CCH provides a 100% deduction for contributions made to the Agniveer Corpus Fund by individuals enrolled in the Agnipath Scheme (Agniveers). Both the Agniveer's own contribution and the matching government contribution are deductible. The entire payment received from the fund on exit is also exempt from tax.
Who Can Claim
- Individuals enrolled under the Agnipath Scheme (Agniveers)
- Available in both Old and New Regime
- Applicable from FY 2022-23 onwards (inserted by Finance Act 2023)
Key Provisions
- Section 80CCH(1): Deduction for Agniveer's own contribution to the Corpus Fund
- Section 80CCH(2): Deduction for Central Government's matching contribution on behalf of the Agniveer
- Section 10(12C): The entire lump sum received from Agniveer Corpus Fund on exit is fully exempt from tax
- Both deductions are over and above the ₹1.5 lakh 80C limit
This guide reflects FY 2025-26 (AY 2026-27) and is for general information. Tax rules and limits change, and how they apply depends on your circumstances. It is not professional tax advice; consult a qualified Chartered Accountant before acting.
