Income Tax Law
Income-tax Act, 2025 · Part A — Determination of tax in certain special cases
Section 191Tax on accumulated balance of recognised provident fund
Income-tax Act, 2025 (30 of 2025)
Where the accumulated balance due to an employee participating in a recognised provident fund is included in his total income, owing to the provisions of paragraph 8 of Part A of Schedule XI not being applicable, the Assessing Officer shall calculate the total of the various sums of tax as per the provisions of paragraph 9 thereof.
This section refers to
§ Schedule XI RECOGNISED PROVIDENT FUNDS