Section 191: Tax on accumulated balance of recognised provident fund

The Income-tax Act, 2025Central Act · Act 30 of 2025

Tax on accumulated balance of recognised provident fund.

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.

Where this provision sits

Act	The Income-tax Act, 2025
Section	191
Marginal note	Tax on accumulated balance of recognised provident fund
Jurisdiction	Central
Status	In force as published by the source

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