(13)any payment from an approved superannuation fund made—(i)on the death of a beneficiary; or(ii)to an employee in lieu of or in commutation of an annuity on his retirement at or after a specified age or on his becoming incapacitated prior to such retirement; or(iii)by way of refund of contributions on the death of a beneficiary ; or(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(v)by way of transfer to the account of the employee under a pension scheme referred to in section 80CCD and notified by the Central Government;
