Exemption for employees contributions clarified: deduction under provident-fund deduction provision or alternate tax-deduction mechanism; super tax removed. The Fourth Schedule amendments substitute a new rule for employee contributions to recognised provident funds granting either a deduction in computing total income under the provident-fund deduction provision or a deduction from income tax under the alternate tax-deduction mechanism; concurrently, references to 'income tax and super tax' are replaced with 'tax' and specified payments to employees are adjusted by inserting an exclusion tied to a clause of the income-exemption framework, with edits across Parts A, B and C to align terminology and relief.