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          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.

          <h1>Income deemed to be received: provident fund accretions, transferred balances and employer pension contributions treated as taxable receipts.</h1> Income is deemed received when: annual accretion to an employee's balance in a recognised provident fund under the applicable schedule rule; transferred balances in a recognised provident fund under the applicable schedule sub rule; and contributions by the Central Government or any other employer to an employee's account under a pension scheme referred to in the income tax provisions.

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