https://www.taxtmi.com/acts?id=53814 Section 29 is amended to replace clause (e) in sub-section (1). The substituted clause addresses the amount of employee contribution covered by section 2(49)(o) and provides that the amount is taken into account only if the assessee credits it to the employee's account in the relevant fund or funds on or before the due date for filing the return of income under section 263(1) for the tax year. en-us Tue, 31 Mar 2026 15:23:50 +0530 Tue, 31 Mar 2026 15:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53814 Section 29 is amended to replace clause (e) in sub-section (1). The substituted clause addresses the amount of employee contribution covered by section 2(49)(o) and provides that the amount is taken into account only if the assessee credits it to the employee's account in the relevant fund or funds on or before the due date for filing the return of income under section 263(1) for the tax year. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:23:50 +0530 https://www.taxtmi.com/acts?id=53814