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    <title>Section 17 Amendment Expands &quot;Perquisite&quot; Definition to Include Employer Superannuation Fund Contributions Over Rs. 1.5 Lakh.</title>
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    <description>Amendment of section 17. - “perquisite” to include, inter alia, the amount of any contribution to an approved superannuation fund by the employer in respect of the assesse, to the extent it exceeds one lakh rupees. - Limit to excess to one lakh and fifty thousand rupees.</description>
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      <description>Amendment of section 17. - “perquisite” to include, inter alia, the amount of any contribution to an approved superannuation fund by the employer in respect of the assesse, to the extent it exceeds one lakh rupees. - Limit to excess to one lakh and fifty thousand rupees.</description>
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