- The following incomes shall be deemed to be received in the previous year:-(i)the annual accretion in the previous year to the balance at the credit of an employee participating in a recognised provident fund, to the extent provided in rule 6 of Part A of the Fourth Schedule;(ii)the transferred balance in a recognised provident fund, to the extent provided in sub-rule (4) of rule 11 of Part A of the Fourth Schedule;(iii)[ the contribution made, by the] [Inserted by Act 32 of 2004, Section 4 (w.e.f. 1.4.2004).] [Central Government or any other employer] [ Substituted by Act 22 of 2007, Section 4, " Central Government" (w.r.e.f. 1.4.2004).][in the previous year, to the account of an employee under a pension scheme referred to in section 80 CCD.] [Inserted by Act 32 of 2004, Section 4 (w.e.f. 1.4.2004).]
