Employers contribution to RPF

Employer's contribution to Recognised Provident Fund is exempt under which section of the Income Tax Act?
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Quick Summary
This discussion clarifies the tax treatment of employer contributions to a Recognised Provident Fund (RPF). While employee contributions are deductible, the employer's contribution is exempt under the Income Tax Act. The main question is to identify the specific section that grants this exemption.

U can claim as deduction, not exempt
Employee's contribution to PF is allowed as deduction not employer's. Employer's contribution is exempt, just want to know the section.

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