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[Cites 0, Cited by 268] [Section 36(1)] [Section 36] [Entire Act]

Union of India - Subsection

Section 36(1)(v) in The Income Tax Act, 1961

(v)any sum paid by the assessee as an employer by way of contribution towards an approved gratuity fund created by him for the exclusive benefit of his employees under an irrevocable trust;