Retirement · component
Superannuation fund contribution
Employer superannuation contributions count toward the same aggregate retirement ceiling.
How the taxable value is determined
Included with PF and NPS in the ₹7,50,000 aggregate limit; the excess and its accretions are taxable as perquisite.
Regime availability
- Old regime
- Available
- New regime
- Available
Documentation to keep
Superannuation fund annual statement.
Legal basis: Section 17(2)(vii), Income-tax Act
Frequently asked questions
Is superannuation fund contribution taxable in India?
Employer superannuation contributions count toward the same aggregate retirement ceiling. Included with PF and NPS in the ₹7,50,000 aggregate limit; the excess and its accretions are taxable as perquisite.
Does the exemption apply under the new tax regime?
Under the old regime this treatment is available; under the new regime it is available. Legal basis: Section 17(2)(vii), Income-tax Act.
What records should I keep for superannuation fund contribution?
Superannuation fund annual statement.
Related tools & guides
Reflects provisions in force for FY 2026-27; verify against the latest government publications (incometax.gov.in). Information, not tax advice.