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Sec 17(2)(vii) ( taxable perquisite)
Direct Taxation
It is given in the section that employer contribution towards RPF,NPS, Approved superannuation fund in excess of â?¹7.5 lakhs is taxable in the hands of employee. Is the above limit of â?¹7.5 lakhs available per fund or aggregately 7.5 lakhs for all the three funds?
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