Section 17(1)(g) in The Income Tax Act, 2025

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Union of India - Subsection

Section 17(1)(g) in The Income Tax Act, 2025

(g)any sum payable by the employer to effect an assurance on the life of the assessee or to effect a contract for an annuity, whether directly or through a fund, other than––

(i)a recognised provident fund; or

(ii)an approved superannuation fund; or

(iii)a Deposit-linked Insurance Fund established under––

(A)section 3G of the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948; or

(B)section 6C of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952;

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Union of India - Subsection

Section 17(1)(g) in The Income Tax Act, 2025