https://www.taxtmi.com/acts?id=51560 Employer deductions are allowed for specified employee welfare contributions, including recognised provident fund, approved superannuation fund, pension scheme, approved gratuity fund, and certain employee contributions credited by the return-filing due date. No deduction is allowed for gratuity provision outside the permitted gratuity rules, and no further deduction is available when payment is made from an already allowed gratuity provision. Contributions to other funds or institutions are not deductible unless specifically covered or required by law. en-us Wed, 13 Aug 2025 18:42:26 +0530 Sat, 04 Apr 2026 11:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51560 Employer deductions are allowed for specified employee welfare contributions, including recognised provident fund, approved superannuation fund, pension scheme, approved gratuity fund, and certain employee contributions credited by the return-filing due date. No deduction is allowed for gratuity provision outside the permitted gratuity rules, and no further deduction is available when payment is made from an already allowed gratuity provision. Contributions to other funds or institutions are not deductible unless specifically covered or required by law. Act-Rules Income Tax Wed, 13 Aug 2025 18:42:26 +0530 https://www.taxtmi.com/acts?id=51560