Section 8(1) in The Additional Emoluments (Compulsory Deposit) Act, 1974
(1)For the purposes of computing, under the Income- tax Act, 1961 , the total income of an employee, the amount credited to his ledger account in the Additional Wages Deposit Account or the Additional Dearness Allowance Deposit Account Shall not be included in his total income of the previous year in which it is so credited; but so much ofthe amount as is repaid to him shall be liable to be included in his total income of the previous year in which it is repaid.
