Following incomes are treated as incomes deemed to be received in India:
Interest credited to recognised provident fund account of an employee in excess of 9.5% per annum.
Employer's contribution to recognised provident fund in excess of 12% of the salary of the employee.
Transferred balance in case of reorganisation of unrecognised provident fund.
Contribution by the Central Government or other employer to the account of the employee in case of notified pension scheme referred to in section 80CCD.
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