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

[Cites 0, Cited by 2582] [Section 36(1)] [Section 36] [Entire Act]

Union of India - Subsection

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

(va)[ any sum received by the assessee from any of his employees to which the provisions of sub-clause (x) of clause (24) of section 2 apply, if such sum is credited by the assessee to the employee's account in the relevant fund or funds on or before the due date. [ Inserted by Act 11 of 1987, Section 9 (w.e.f. 1.4.1988).]

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Union of India - Subsection

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