https://www.taxtmi.com/acts?id=12132 Addition to section 36(1) permits deduction for employer contributions made on behalf of an employee to a recognised pension scheme, limited to contributions not exceeding ten per cent of the employee's salary in the previous year; "salary" for this purpose includes dearness allowance if provided by terms of employment and excludes all other allowances and perquisites. en-us Sat, 09 Apr 2011 12:37:35 +0530 Sat, 09 Apr 2011 12:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12132 Addition to section 36(1) permits deduction for employer contributions made on behalf of an employee to a recognised pension scheme, limited to contributions not exceeding ten per cent of the employee's salary in the previous year; "salary" for this purpose includes dearness allowance if provided by terms of employment and excludes all other allowances and perquisites. Act-Rules F. Acts / Amendment Acts Sat, 09 Apr 2011 12:37:35 +0530 https://www.taxtmi.com/acts?id=12132