Provident fund deduction disallowance turns on effective TDS arrangements for taxable employee payments from the fund. Deduction for contributions to a provident fund or other employee benefit fund is disallowed unless the assessee has made effective arrangements to secure tax deduction at source on payments from the fund that are chargeable under the head Salaries. The safeguard applies to employee fund disbursements, and the text states that informing the trust secretary of the TDS requirement and obtaining confirmation of compliance was treated as an effective arrangement within the provision.