Income Tax - Section 2(24) (x) deeming contributions of employees as income appears to be ultravirse the Constitution of India (COI) and purposes of the Income-Tax Act (ITA).

References and links Statutory provisions The Constitution of India Article 246 read with Union List entries 82 and 85, Article 366 clauses ndash 1, 6, 8, 28 a - Author - CA DEV KUMAR KOTHARI - Income Tax.................