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 5] [Section 115WB(1)] [Section 115WB] [Entire Act] Union of India - Subsection Section 115WB(1)(c) in The Income Tax Act, 1961 (c)any contribution by the employer to an approved superannuation fund for [employees; and] [ Substituted by Act 22 of 2007, Section 38, for " employees" (w.e.f. 1.4.2008).]