Amendment of section 17.

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..... of the assessee by the employer (a ) in a recognised provident fund; (b ) in the scheme referred to in sub-section (1 ) of section 80CCD; and (c ) in an approved superannuation fund, to the extent it exceeds seven lakh and fifty thousand rupees in a previous year; ( viia ) the annual accretion by way of interest, dividend or any other amount of similar nature during the previous year to the balanc .....

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..... ii) of the said clause to provide that the amount or the aggregate amounts of any contribution made by the employer in respect of the assessee, to the account of an assessee in a recognised provident fund; in the scheme referred to in subsection (1) of section 80CCD; and in an approved superannuation fund shall be treated as perquisite, to the extent it exceeds seven lakh and fifty thousand rupees .....

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