evidence: - Up to ₹1,50,000 under Section 80CCD(1). The benefit is additionally capped at 10% of basic salary. The benefit under Section 80C, Section 80CCC and Section 80CCD(1) is capped at ₹1,50,000. - Contribution Up to ₹50,000 under Section 80CCD(1B). This is over and above tax benefit under Section 80C.[53]