Income deemed to be received.

The following incomes shall be deemed to be received in the previous year:—

1. (i) the annual accretion in the previous year to the balance at the credit of an employee participating in a recognised provident fund, to the extent provided in rule 6 of Part A of the Fourth Schedule;
2. (ii) the transferred balance in a recognised provident fund, to the extent provided in sub-rule (4) of rule 11 of Part A of the Fourth Schedule; 3[(iii) the contribution made, by the Central Government 4[or any other employer] in the previous year, to the account of an employee under a pension scheme referred to in section 80CCD.]