Income deemed to be received.

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

               (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 ;

             (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 ;

      ⁵⁹[(iii)   the contribution made, by the Central Government ⁶⁰[or any other employer] in the previous year, to the account of an employee under a pension scheme referred to in section 80CCD.]