https://www.taxtmi.com/acts?id=53574 Rule 322 limits the deduction for an employer's initial contribution made for an employee's past service upon admission to a fund to not exceed 81/3% of the employee's salary for each year of that past service, tying the allowable deduction to a per year salary-based cap under the Income Tax Rules, 2026. en-us Fri, 20 Mar 2026 18:51:07 +0530 Fri, 20 Mar 2026 18:51:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53574 Rule 322 limits the deduction for an employer's initial contribution made for an employee's past service upon admission to a fund to not exceed 81/3% of the employee's salary for each year of that past service, tying the allowable deduction to a per year salary-based cap under the Income Tax Rules, 2026. Act-Rules Income Tax Fri, 20 Mar 2026 18:51:07 +0530 https://www.taxtmi.com/acts?id=53574