Employer pension contribution deduction allowed for contributions to specified pension schemes, subject to a salary-based cap and defined salary. Addition to section 36(1) permits deduction for employer contributions made on behalf of an employee to a recognised pension scheme, limited to contributions not exceeding ten per cent of the employee's salary in the previous year; 'salary' for this purpose includes dearness allowance if provided by terms of employment and excludes all other allowances and perquisites.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Employer pension contribution deduction allowed for contributions to specified pension schemes, subject to a salary-based cap and defined salary.
Addition to section 36(1) permits deduction for employer contributions made on behalf of an employee to a recognised pension scheme, limited to contributions not exceeding ten per cent of the employee's salary in the previous year; "salary" for this purpose includes dearness allowance if provided by terms of employment and excludes all other allowances and perquisites.
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