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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>Contribution cap on employer contributions clarified; excess employer contributions are taxable and related fund accretions are included.</h1> Substitution of section 17(2)(vii) imposes a contribution cap on employer amounts credited to a recognised provident fund, the section 80CCD(1) scheme, and an approved superannuation fund such that employer contributions exceeding the statutory ceiling are treated as the employee's income. A newly inserted sub clause provides that annual accretions (interest, dividend or similar amounts) attributable to that excess contribution portion are includible in total income, to be computed in the prescribed manner.

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