Section 18(1)(c) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 18(1)] [Section 18] [Entire Act]

(c)any payment due to or received by an assessee—

(i)from an employer or a former employer; or

(ii)from a provident or other fund, to the extent to which it does not consist of contributions by the assessee or interest on such contributions; or

(iii)any sum received under a Keyman insurance policy as defined in Schedule II (Note 1), including the sum allocated by way of bonus on such policy.

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