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        F. Acts / Amendment Acts

        Section 40 - Amendment of Act 43 of 1961

        Labour Provident Fund Laws (Amendment) Act, 1976
        Chapter IV
        AMENDMENT OF THE WEALTH-TAX ACT, 1957 AND THE INCOME-TAX ACT, 1961

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        Tax exemption for Deposit-linked Insurance Fund income recognised for trustees of coal mines and employees' provident fund schemes. The amendment inserts an exemption for income received by trustees on behalf of Deposit-linked Insurance Funds under the Coal Mines Provident Fund and Employees' Provident Funds statutes, and expressly includes such Deposit-linked Insurance Funds alongside superannuation funds within the income-tax deduction provisions.
                        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.

                              Tax exemption for Deposit-linked Insurance Fund income recognised for trustees of coal mines and employees' provident fund schemes.

                              The amendment inserts an exemption for income received by trustees on behalf of Deposit-linked Insurance Funds under the Coal Mines Provident Fund and Employees' Provident Funds statutes, and expressly includes such Deposit-linked Insurance Funds alongside superannuation funds within the income-tax deduction provisions.


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