(5)Where any contribution made by an employer, including interest on such contributions, if any, in an approved superannuation fund is paid to the employee, [tax] [ Substituted by Act 10 of 1965, Section 44, for " income-tax and super-tax" (w.r.e.f. 1.4.1965).] on the amount so paid shall be deducted by the trustees of the fund to the extent provided in rule 6 of Part B of the Fourth Schedule.
