Deductions related to employee welfare.

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....cognised provident fund or an approved superannuation fund, subject to-- (i) the limits as prescribed for recognising the provident fund or approving the superannuation fund; and (ii) the conditions, as the Board may specify, for cases where the contributions are not made annually either as fixed amounts, or annual contributions fixed on some definite basis by reference to the in....

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.... from an employee by the assessee to which the provisions of section 2(49)(o) apply, if it is credited by the assessee to the account of the employee in the relevant fund or funds by the due date; (ii) for the purposes of sub-clause (i), "due date" means the date by which the assessee is required as an employer to credit employee contribution to the account of an employee in the relevant ....