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Income Tax | PF Is Not Superannuation Fund – Rule 87’s 27% Ceiling Cannot Be Used to Disallow Provident Fund Contribution

16 Sept 2026 · 2d agoBy CA Vijayakumar Shetty

ITAT Hyderabad holds Rule 87 applies to approved superannuation funds, not PF contributions, and remands verification under section 43B. The post PF Is Not Superannuation Fund – Rule 87’s 27% Ceiling Cannot Be Used to Disallow Provident Fund Contribution appeared first on TaxGuru .

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