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[Cites 0, Cited by 498] [Section 43B] [Entire Act]

Union of India - Subsection

Section 43B(b) in The Income Tax Act, 1961

(b)any sum payable by the assessee as an employer by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees, [or] [ Inserted by Act 4 of 1988, Section 15 (w.e.f. 1.4.1989).]