Report No. 12
311. Employee's contribution-
when exempt. Where the assessee is an employee participating in an approved superannuation fund, any sum paid in the previous year by him by way of contribution towards the superannuation fund shall, in so far as such sum is an ordinary annual contribution, be treated for all the purposes of this Act as if it were a sum to which the provisions of section 88  apply.
[Section 58R, main para., part and 1st proviso]