Section 40(2)(i) in Andhra Pradesh Shops and Establishments Act, 1988
(i)deductions for subscriptions to, and for repayment of advances from, any provident fund to which the Provident Funds Act, 1925 applies or any recognised provident fund as defined in Section 2 (38) of the Income-Tax Act, 1961, or any provident fund approved in this behalf by the Government during the continuance of such approval;