Deductions related to employee welfare.

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....on towards a recognised provident fund or an approved superannuation fund, subject to-- (i) such limits, as may be prescribed, for recognising the provident fund or approving the superannuation fund; and (ii) such 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 ba....

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....ayment of any gratuity that has become payable during the tax year; ^1[(e) the amount of contribution received from an employee 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, on or before the due date of filing of return of income under section 263(1) for the tax year.] (2) (a) Subject t....

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....ion (1)(a) or (b) or (c), or as required by or under any other law in force.     ************** NOTES:- 1.  Substituted vide Section 39 of the Finance Act, 2026 w.e.f. 01-04-2026 before it was read as, "(e)(i) the amount of contribution received from an employee to which the provisions of section 2(49)(o) apply, if it is credited by the assessee ....