Scheme definitions clarify treatment under the Income-tax Act and designate a regulatory authority for specified employee contributions. Definitions designate Act as the Income-tax Act, authority as the pension regulatory body established under the pension statute, and investment as contributions by Central Government employees into a specified account; terms not defined in the scheme take the meanings assigned to them in the Income-tax Act.
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.
Scheme definitions clarify treatment under the Income-tax Act and designate a regulatory authority for specified employee contributions.
Definitions designate Act as the Income-tax Act, authority as the pension regulatory body established under the pension statute, and investment as contributions by Central Government employees into a specified account; terms not defined in the scheme take the meanings assigned to them in the Income-tax Act.
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