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            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.

            <h1>Approved superannuation fund payments remain exempt only in specified cases, with excess employer contributions and non-exempt lifetime payouts taxed accordingly.</h1> Payment from an approved superannuation fund is exempt when made on death, retirement or incapacity in lieu of or in commutation of annuity, refund of contributions on death, refund of contributions on leaving service otherwise than on retirement or incapacity within the permitted limit, or transfer to a notified pension scheme account. Employee contributions are deductible subject to the overall limit, employer contributions are exempt only up to the prescribed aggregate limit, and excess contributions are taxable as a perquisite. Lifetime payments outside the exempt circumstances attract tax deduction at the applicable average rate, and trustees must remit the tax.

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