Section 17(2)(v) in The Income Tax Act, 1961

[Cites 0, Cited by 17] [Section 17(2)] [Section 17] [Entire Act]

Union of India - Subsection

Section 17(2)(v) in The Income Tax Act, 1961

(v)any sum payable by the employer, whether directly or through a fund, other than a recognised provident fund or an approved superannuation fund [or a Deposit-linked Insurance Fund established under section 3-G of the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948), or, as the case may be, section 6-C of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952),] [ Inserted by Act 99 of 1976, Section 40 (w.e.f. 1.8.1976).] to effect an assurance on the life of the assessee or to effect a contract for an [annuity;] [ Substituted by Act 33 of 2009, Section 9, for " annuity and" (w.e.f. 1.4.2010).]

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Union of India - Subsection

Section 17(2)(v) in The Income Tax Act, 1961