## Contribution to NPS and the Agnipath Scheme
### National Pension Scheme (NPS) [Section 80CCD]
- The employer's contribution to the employee's NPS account is taxed as part of salary under Section 17(1).
- A deduction under Section 80CCD is then allowed for both the employer's and the employee's contributions while computing the employee's total income.
- Detailed deduction limits are covered in Chapter VI-A deductions.
### Agniveer Corpus Fund [Section 80CCH]
- The Central Government's contribution to the Agniveer Corpus Fund is taxed as salary under Section 17(1).
- Section 80CCH allows a deduction for both the Agniveer's own contribution and the Government's contribution while computing total income.
- Detailed discussion appears in Chapter VI-A deductions.
### Pattern to remember
In both schemes the third-party (employer / Government) contribution is first included in salary and then deducted — so the net effect depends on the Chapter VI-A deduction limits.