https://www.taxtmi.com/caselaws?id=797611 Actuarial-deficit contributions to approved superannuation and gratuity funds are distinguished from ordinary annual contributions because they remedy funding shortfalls between fund assets and actuarial liabilities. Rule 87 and Rule 103 annual ceilings do not restrict such deficit funding, and section 36(1)(v) permits contributions to an approved gratuity fund without an additional percentage ceiling while approval remains valid. Employee PF/ESI contributions cannot be disallowed under section 36(1)(va) unless the governing legal regime prescribes a due date; a tax-audit software entry or an unrelated provident-fund scheme deadline does not create one. en-us Fri, 21 Aug 2026 00:00:00 +0530 Tue, 25 Aug 2026 08:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797611 Actuarial-deficit contributions to approved superannuation and gratuity funds are distinguished from ordinary annual contributions because they remedy funding shortfalls between fund assets and actuarial liabilities. Rule 87 and Rule 103 annual ceilings do not restrict such deficit funding, and section 36(1)(v) permits contributions to an approved gratuity fund without an additional percentage ceiling while approval remains valid. Employee PF/ESI contributions cannot be disallowed under section 36(1)(va) unless the governing legal regime prescribes a due date; a tax-audit software entry or an unrelated provident-fund scheme deadline does not create one. Case-Laws Income Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797611