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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Tax Bill 2025: Clause 7 Covers Provident Fund Growth, Pension Contributions, and Dividend Income Timing.</h1> Clause 7 of the Income Tax Bill, 2025, addresses income deemed to be received during a tax year. It includes annual increases in an employee's balance in a recognized provident fund, transferred balances in such funds, and contributions by the government or employers to an employee's pension scheme. Additionally, dividends declared, distributed, or paid by a company are considered income in the year they occur. Interim dividends are included in the income of the year they are unconditionally made available to the entitled member.
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