Income Tax Act, 1961
Sch. IV Part B Rule 7. DEDUCTION FROM PAY OF AND CONTRIBUTIONS ON BEHALF OF EMPLOYEE TO BE INCLUDED IN RETURN.
Where an employer deducts from the emoluments paid to an employee or pays on his behalf any contributions of that employee to an approved superannuation fund, he shall include all such deductions or payments in the return which he is required to furnish under section 206.