Rule 73: Withdrawal within twelve months before retirement

The Income-tax Rules, 1962Central Act · 1962

Withdrawal within twelve months before retirement.

Notwithstanding anything contained in rules 68 to 72, it shall be open to the trustees of a provident fund to permit at any time within twelve months before the date of retirement on superannuation of an employee, the withdrawal of upto ninety per cent of the amount standing at the credit of the employee.

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	73
Marginal note	Withdrawal within twelve months before retirement
Jurisdiction	Central
Status	In force as published by the source

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