Employee welfare fund contributions tax treatment depends on timely deposit and the head of income applied. Employee contributions to provident fund, superannuation fund, Employees' State Insurance fund, or other employee welfare funds are treated as income on receipt, but their deductibility depends on the head of income and timely credit or deposit into the relevant fund. Under the current framework, deduction is available only if the amount is credited to the employee's account on or before the return-filing due date. Under the earlier framework, similar sums assessed under Income from Other Sources attracted deduction only on actual deposit into the relevant fund within the statutory due date.