7. Income deemed to
be received.- The following incomes shall be deemed
to be received in the previous year :—
(i) the annual accretion in the previous year to the balance
at the credit of an employee participating in a recognised
provident fund, to the extent provided in rule 6 of Part A
of the Fourth Schedule ;
(ii) the transferred balance in a recognised provident fund,
to the extent provided in sub-rule (4) of rule 11 of Part
A of the Fourth Schedule ;
(iii) the contribution made, by the Central Government or
any other employer in the previous year, to the account of
an employee under a pension scheme referred to in section
80CCD.
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