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of <h1>Company's Provident Fund Deductions Valid with Tax Compliance Confirmation from Trust Secretary under Section 40(a)(iv)</h1> Section 40(a)(iv) of the Income Tax Act states that payments to a provident fund are not deductible if the payer has not ensured tax deduction at source from payments chargeable under 'Salaries.' In a case involving a company-established provident fund, the court held that informing the trust's secretary about tax deduction requirements and receiving confirmation of compliance constituted an effective arrangement as required by the law.
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