https://www.taxtmi.com/acts?id=38246 Employer contributions to a recognised provident fund, the income-tax pension scheme and an approved superannuation fund are to be treated as a perquisite only to the extent they exceed a prescribed threshold in a previous year, with contributions aggregated across those instruments. Annual accretions (interest, dividend or similar amounts) to balances of those funds or scheme are also treated as a perquisite to the extent they relate to employer contributions already included in total income, computed as prescribed. en-us Sat, 01 Feb 2020 16:18:10 +0530 Sat, 01 Feb 2020 16:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38246 Employer contributions to a recognised provident fund, the income-tax pension scheme and an approved superannuation fund are to be treated as a perquisite only to the extent they exceed a prescribed threshold in a previous year, with contributions aggregated across those instruments. Annual accretions (interest, dividend or similar amounts) to balances of those funds or scheme are also treated as a perquisite to the extent they relate to employer contributions already included in total income, computed as prescribed. Act-Rules Bill Sat, 01 Feb 2020 16:18:10 +0530 https://www.taxtmi.com/acts?id=38246