Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 124(1)] [Section 124] [Entire Act] Union of India - Subsection Section 124(1)(b) in The Income Tax Act, 2025 (b)10%, where such contribution is made by an employer other than an employer referred to in clause (a),of his salary in the tax year.