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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>Exemption for employees contributions clarified: deduction under provident-fund deduction provision or alternate tax-deduction mechanism; super tax removed.</h1> 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.

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