Superannuation fund deduction limit governs employer initial contributions for past services after provident fund adjustment. Initial contribution by an employer to a superannuation fund for past services is deductible only within the prescribed limit under section 29(1)(a). The amount is subject to any condition specified by the Board and is capped by a salary-based formula for each year of past service, after reducing any employer contributions made to a provident fund, whether recognised or unrecognised, for the same employee and the same period of service.