Section 40A(9) - Contribution to non-statutory funds

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..... y funds Any sum paid by the assessee as an employer by way of contribution towards Recognised Provident Fund, or approved Superannuation Fund or an approved Gratuity Fund, pension scheme referred to i .....

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..... um is paid for an approved gratuity fund or recognised provident fund or approved superannuation fund or pension scheme referred to in section 80CCD . Therefore any expenses on formation of or contrib .....

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