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    <title>Reason for deductions of PPF</title>
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    <description>Deductions for contributions to the Public Provident Fund are available under Section 80C to promote labour welfare and individual savings. Employer contributions are deductible only when actually remitted; unpaid or unremitted employee subscriptions and employer contributions are not allowed as deductions and must be included in taxable income.</description>
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      <description>Deductions for contributions to the Public Provident Fund are available under Section 80C to promote labour welfare and individual savings. Employer contributions are deductible only when actually remitted; unpaid or unremitted employee subscriptions and employer contributions are not allowed as deductions and must be included in taxable income.</description>
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