Employee welfare deductions: employer contributions to specified retirement and gratuity funds allowed subject to statutory limits and restrictions. Clause 29 allows deductions for employer contributions to recognised provident funds and approved superannuation funds subject to prescribed limits and conditions; employer contributions to a specified pension scheme within scheme limits and defined salary components; and contributions to an approved gratuity fund established under an irrevocable trust. Employee contributions credited by the employer to the fund by the statutory or contractual due date are deductible, with the due date defined and section 37 excluded for that purpose. Deductions are not allowed for provisions for gratuity payable on retirement or termination, and if a provision is deducted, no deduction is allowed on actual payment; general contributions to other entities are non-deductible except as provided or required by law.