Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Employer contribution limits to approved superannuation funds are capped after adjusting for provident fund contributions. The ordinary annual contribution by an employer to an approved superannuation fund for a particular employee is capped at twenty-seven per cent of the employee's salary for the year, as reduced by any employer contribution to any provident fund for the same employee in that year.
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 contribution limits to approved superannuation funds are capped after adjusting for provident fund contributions.
The ordinary annual contribution by an employer to an approved superannuation fund for a particular employee is capped at twenty-seven per cent of the employee's salary for the year, as reduced by any employer contribution to any provident fund for the same employee in that year.
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