Section 36(1)(iva) in The Income Tax Act, 1961

[Cites 0, Cited by 1] [Section 36(1)] [Section 36] [Entire Act]

Union of India - Subsection

Section 36(1)(iva) in The Income Tax Act, 1961

(iva)any sum paid by the assessee as an employer by way of contribution towards a pension scheme, as referred to in section 80CCD, on account of an employee to the extent it does not exceed ten per cent of the salary of the employee in the previous year.

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Union of India - Subsection

Section 36(1)(iva) in The Income Tax Act, 1961