Amendment of section 29.

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....ply, 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.". - Clause 31 of the Bill seeks to amend section 29 of the Income-tax Act, 2025 relating to deductions related to employee welfare. Sub-clause (i) of clause (e) of sub-section (1) of the said sect....