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Amendment of section 17.

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..... the amount or the aggregate of amounts of any contribution made to the account 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 .....

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..... ved superannuation fund by the employer in respect of the assessee, shall be treated as perquisite to the extent it exceeds one lakh and fifty thousand rupees. It is proposed to amend the provisions of clause (2) of the said section so as to substitute sub-clause (vii) of the said clause to provide that the amount or the aggregate amounts of any contribution made by the employer in respect of t .....

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