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[Cites 0, Cited by 0] [Section 92(2)] [Section 92] [Entire Act]

Union of India - Subsection

Section 92(2)(c) in The Income Tax Act, 2025

(c)any sum received by the assessee from employees as contributions to any provident fund, superannuation fund, any fund set up under the Employees' State Insurance Act, 1948, or any other fund for the welfare of such employees, if the income is not chargeable to income-tax under the head "Profits and gains of business or profession";