AA-16-Payment of Pension Contribution Other Than Staff

All Respected members,

Please educate me on following:

If a firm pay contribution of some person's those are not employee of firm, in which account this payment of contribution will be recorded and will these expenses be allowed by tax authorities ?


Further, if firm also pay partner's of firm pension contribution from firm's fund, in which account this payment of contribution will be recorded and will this expense be allowed from tax authorities ?