Section 43B applicability clarified: employee contribution receipts are excluded from the section's timing and deductibility rules. The amendment inserts a clarification to section 43B that the section shall not apply and shall be deemed never to have applied to sums received by an assessee from any of his employees that fall within the employee-contribution definition in the relevant clause of section two, thereby excluding those employee receipts from the timing and deductibility regime of section 43B.