https://www.taxtmi.com/acts?id=38658 Substitution of section 17(2)(vii) imposes a contribution cap on employer amounts credited to a recognised provident fund, the section 80CCD(1) scheme, and an approved superannuation fund such that employer contributions exceeding the statutory ceiling are treated as the employee's income. A newly inserted sub clause provides that annual accretions (interest, dividend or similar amounts) attributable to that excess contribution portion are includible in total income, to be computed in the prescribed manner. en-us Sat, 28 Mar 2020 10:09:06 +0530 Sat, 28 Mar 2020 10:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38658 Substitution of section 17(2)(vii) imposes a contribution cap on employer amounts credited to a recognised provident fund, the section 80CCD(1) scheme, and an approved superannuation fund such that employer contributions exceeding the statutory ceiling are treated as the employee's income. A newly inserted sub clause provides that annual accretions (interest, dividend or similar amounts) attributable to that excess contribution portion are includible in total income, to be computed in the prescribed manner. Act-Rules F. Acts / Amendment Acts Sat, 28 Mar 2020 10:09:06 +0530 https://www.taxtmi.com/acts?id=38658