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Section 2 in The Income Tax Act, 1961 [Entire Act]

rules contained in Part C of the Fourth Schedule ; (6) "approved superannuation fund" means a superannuation fund or any part of a superannuation fund which ... assessee from his employees as contributions to any provident fund or superannuation fund or any fund set up under the provisions of the Employees' State
Union of India - Section Cites 0 - Cited by 9440

Section 10 in The Income Tax Act, 1961 [Entire Act]

leave at his credit at the time of his retirement whether on superannuation or otherwise ; (ii) any payment of the nature referred ... leave at his credit at the time of his retirement whether on superannuation or otherwise as does not exceed ten months, calculated on the basis
Union of India - Section Cites 0 - Cited by 5612

Section 36 in The Income Tax Act, 1961 [Entire Act]

contribution towards a recognised provident fund or an approved superannuation fund, subject to such limits as may be prescribed for the purpose of recognising ... provident fund or approving the superannuation fund, as the case may be; and subject to such conditions as the Board may think fit to specify
Union of India - Section Cites 0 - Cited by 4433

Section 17 in The Income Tax Act, 1961 [Entire Act]

dearness allowance or dearness pay unless it enters into the computation of superannuation or retirement benefits of the employee concerned; (b) employer's contribution ... through a fund, other than a recognised provident fund or an approved superannuation fund [or a Deposit-linked Insurance Fund established under section
Union of India - Section Cites 0 - Cited by 1393
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