Esi exemption on income tax of employees


This query is : Resolved 

(Querist)
01 March 2014 Sir/Madam,

Please let me know that ESI is Exempted on Income tax or not?
If Yes then under section ...?

Thanks & Regards
Deepak Jha

02 March 2014 ESI contribution by employer is exempted in the hands of employee u/s.17


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