Section 43B(b)

(b) any sum payable by the assessee as an employer by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees, 4[or] 4[(c) any sum referred to in clause ( ii) of sub-section ( 1) of section 36,] 5[or] 5[(d) any sum payable by the assessee as interest on any loan or borrowing from any public financial institution 6[or a State financial corporation or a State industrial investment corporation], in accordance with the terms and conditions of the agreement 7[governing such loan or borrowing; or] 8[(e) any sum payable by the assessee as interest on any 9[loan or advances] from a scheduled bank 10[or a co -operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank] in accordance with the terms and conditions of the agreement governing 11[such loan or advances], 12[or] 12[(f) any sum payable by the assessee as an employer in lieu of any leave at the credit of his 13[employee, or]] 14[(g) any sum payable by the assessee to the Indian Railways for the use of railway assets,]