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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 17 Amendment: Employer Superannuation Fund Contribution Limit Raised to 1.5 Lakh from April 2017.</h1> Clause 9 of the Finance Bill, 2016 proposes an amendment to section 17 of the Income-tax Act, specifically in sub-section (2), clause (vii). The amendment increases the limit for employer contributions to an approved superannuation fund considered as a 'perquisite' from one lakh rupees to one lakh and fifty thousand rupees. This change is set to take effect from April 1, 2017, and will apply to the assessment year 2017-2018 and subsequent years.
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