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    <title>Section 40A(9) - Contribution to non-statutory funds</title>
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    <description>Employer contributions are deductible only where required by law or where paid to a recognised provident fund, approved superannuation fund, approved gratuity fund, or a pension scheme referred to in the statute; contributions to or formation of non statutory employee welfare funds, trusts, companies, associations, societies or similar institutions are not allowed as a deduction.</description>
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      <description>Employer contributions are deductible only where required by law or where paid to a recognised provident fund, approved superannuation fund, approved gratuity fund, or a pension scheme referred to in the statute; contributions to or formation of non statutory employee welfare funds, trusts, companies, associations, societies or similar institutions are not allowed as a deduction.</description>
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