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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]

mortality ; (iii) any payment in commutation of pension received from a fund under clause (23AAB) ; (10AA) (i) any payment received by an employee ... contributions made by him; (13) any payment from an approved superannuation fund made— (i) on the death of a beneficiary; or (ii) to an employee
Union of India - Section Cites 0 - Cited by 5612

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

amount received or receivable by the infrastructure capital company or infrastructure capital fund or public sector company] [or scheduled bank] [ Inserted ... approved superannuation fund, subject to such limits as may be prescribed for the purpose of recognising the provident fund or approving the superannuation fund
Union of India - Section Cites 0 - Cited by 4433

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

employer, whether directly or through a fund, other than a recognised provident fund or an approved superannuation fund [or a Deposit-linked Insurance Fund established ... predetermined price; (vii) the amount of any contribution to an approved superannuation fund by the employer in respect of the assessee, to the extent
Union of India - Section Cites 0 - Cited by 1393

Section 88 in The Income Tax Act, 1961 [Entire Act]

provident fund to which the Provident Funds Act, 1925 ( 19 of 1925 ), applies; (v) as a contribution to any provident fund ... fund; (vii) as a contribution by an employee to an approved superannuation fund; (viii) in a ten-year account or a fifteen-year account under
Union of India - Section Cites 0 - Cited by 1641

Section 192 in The Income Tax Act, 1961 [Entire Act]

trustees of a recognised provident fund, or any person authorised by the regulations of the fund to make payment of accumulated balances due to employees ... employer, including interest on such contributions, if any, in an approved superannuation fund is paid to the employee, [tax] [ Substituted
Union of India - Section Cites 0 - Cited by 1360

Section 80C in The Income Tax Act, 1961 [Entire Act]

provident fund to which the Provident Funds Act, 1925 ( 19 of 1925 ), applies; (v) as a contribution to any provident fund ... fund; (vii) as a contribution by an employee to an approved superannuation fund; (viii) [as subscription, in the name of any person specified
Union of India - Section Cites 0 - Cited by 807
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