https://www.taxtmi.com/manuals?id=1113 Employer contributions to a recognised provident fund or an approved superannuation fund are deductible subject to prescribed limits and conditions. The newer provision also bars deductions for payments made to set up or contribute to funds, trusts, companies, associations, societies, or other institutions, except where specifically permitted or required by law. The earlier provision allowed deduction subject to section 43B payment timing, with additional limits for recognised provident fund contributions in cases of substantial employee voting power, low salary, and bonus-type or irregular contributions. en-us Tue, 15 Sep 2015 10:57:00 +0530 Mon, 27 Apr 2026 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1113 Employer contributions to a recognised provident fund or an approved superannuation fund are deductible subject to prescribed limits and conditions. The newer provision also bars deductions for payments made to set up or contribute to funds, trusts, companies, associations, societies, or other institutions, except where specifically permitted or required by law. The earlier provision allowed deduction subject to section 43B payment timing, with additional limits for recognised provident fund contributions in cases of substantial employee voting power, low salary, and bonus-type or irregular contributions. Manuals Income Tax Tue, 15 Sep 2015 10:57:00 +0530 https://www.taxtmi.com/manuals?id=1113