Section 10(13)(iv) in The Income Tax Act, 1961

[Cites 0, Cited by 5] [Section 10(13)] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(13)(iv) in The Income Tax Act, 1961

(iv)by way of refund of contributions to an employee on his leaving the service in connection with which the fund is established otherwise than by retirement at or after a specified age or on his becoming incapacitated prior to such retirement, to the extent to which such payment does not exceed the contributions made prior to the commencement of this Act and any interest thereon; or

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Union of India - Subsection

Section 10(13)(iv) in The Income Tax Act, 1961