Section 80CCD - Contribution to employees on Deputation - Perquisite? - Income Tax

Dear Experts, An employee is deputed from central government to central PSU. The employer contribution to NPS was 14% when he was drawing salary from central government. Hence, the PSU on deputation of the employee continues to contribute at 14%. However, as per Section 80CCD deduction is allowed only upto 10% for contributions made by a person other than Central/State Govt. In the above scenario, since the employee is on deputation, can the PSU claim 14% deduction or only 10% deduction? Your views with any ciruclar/case laws would help. Thanks.