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<h1>Employer Contributions and Interest Deemed Income Under Direct Taxes Code Bill, Section 66(2)</h1> Income deemed to be received in the financial year includes contributions made by an employer to an employee's account with a permitted savings intermediary, as specified in section 66(2) of the Direct Taxes Code Bill, 2009. Additionally, it covers contributions made by the employer to any fund that is not an approved fund, as well as any interest accrued on such contributions. These provisions are part of the statutory framework for determining taxable income under the Direct Taxes Code Bill.