40.  Allowance for contributions to Provident Funds, etc.

(a)   any sum deducted in the income year from the salary payable to him by Government, being a sum deducted in accordance with the conditions of his service, for the purpose of securing to him a deferred annuity or making provision for his wife or children, in so far as the sum so deducted does not exceed twenty percent of the salary;

(b)   any contribution made by him in the income year to any provident fund to which the Provident Funds Act, 1925 (XIX of 1925) applies;

(c)   any contribution (not exceeding twenty per cent of his salary) made by him in the income year to a recognised provident fund.

Explanation. - As used in this clause "salary" shall have the meaning assigned to it in clause (h) of rule 14 of Part I of the Sixth Schedule;

(d)   any contribution made by him in the income year to any approved superannuation fund.