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[Cites 0, Cited by 0] [Section 29(1)] [Section 29] [Entire Act]

Union of India - Subsection

Section 29(1)(b) in The Income Tax Act, 2025

(b)any sum paid by way of contribution towards a pension scheme referred to in section 124, for an employee up to 14% of the salary of the employee in the tax year, where such salary includes dearness allowance, if the terms of employment so provide, but excludes all other allowances and perquisites;