Which incomes are deemed to be received in India?

Following incomes are treated as incomes deemed to be received in India:

• Interest credited to recognised provident fund account of an employee in excess of 9.5% per annum.
• Employer's contribution to recognised provident fund in excess of 12% of the salary of the employee.
• Transferred balance in case of reorg​anisation of unrecognised provident fund.

Contribution by the Central Government or other employer to the account of the employee in case of notified pension scheme refered to in section 80CCD​​.​