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CA IPCC PGBP 68 Provision for Gratuity Section 40A7
17 Views • Jul 10, 2015
Description
Payment towards an approved gratuity fund - Subject to Sec. 43A
Contribution to unapproved gratuity fund is not allowed as a deduction
Provision for gratuity actually became payable during the relevant previous year
Premium paid for policy taken from LIC for gratuity payments of employees, is allowed u/s 37(1).
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