(2)The sums payable for the purposes of sub-section (1), shall be––(a)tax, duty, cess, surcharge or fee, by whatever named called, levied under any law in force;(b)contribution of the employer to a provident fund or superannuation fund or gratuity fund or any fund for the welfare of employees;(c)amount payable by employer in lieu of any leave at the credit of the employee;(d)any sum referred to in section 32(a);(e)interest on loans or advances or borrowings from specified financial entities as per the terms and conditions of the agreement governing such loans or advances or borrowings;(f)amount payable to the Indian Railways for use of railway assets; or(g)amount payable by the assessee to a micro or small enterprise beyond the time limit specified in section 15 of the Micro, Small and Medium Enterprises Development Act, 2006.
