https://www.taxtmi.com/acts?id=49027 Clause 29 allows deductions for employer contributions to recognised provident funds and approved superannuation funds subject to prescribed limits and conditions; employer contributions to a specified pension scheme within scheme limits and defined salary components; and contributions to an approved gratuity fund established under an irrevocable trust. Employee contributions credited by the employer to the fund by the statutory or contractual due date are deductible, with the due date defined and section 37 excluded for that purpose. Deductions are not allowed for provisions for gratuity payable on retirement or termination, and if a provision is deducted, no deduction is allowed on actual payment; general contributions to other entities are non-deductible except as provided or required by law. en-us Fri, 14 Feb 2025 16:16:06 +0530 Fri, 14 Feb 2025 16:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49027 Clause 29 allows deductions for employer contributions to recognised provident funds and approved superannuation funds subject to prescribed limits and conditions; employer contributions to a specified pension scheme within scheme limits and defined salary components; and contributions to an approved gratuity fund established under an irrevocable trust. Employee contributions credited by the employer to the fund by the statutory or contractual due date are deductible, with the due date defined and section 37 excluded for that purpose. Deductions are not allowed for provisions for gratuity payable on retirement or termination, and if a provision is deducted, no deduction is allowed on actual payment; general contributions to other entities are non-deductible except as provided or required by law. Act-Rules Bills Fri, 14 Feb 2025 16:16:06 +0530 https://www.taxtmi.com/acts?id=49027