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VC to RPF

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(Querist)
11 May 2010 i am confuse please help me on the isuue!!
An employee can voluntry contribution towards his PF A/c upto 88% of Basic+DA(excluding 12% stayutory ie, 100%)
can u tell me the section in which it is mentioned
Please its urgent
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Jigar Shah

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Jigar Shah (Expert)
11 May 2010 Section 10(11) and Section 10(12) income tax act
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