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Rule 79: Withdrawal of recognition

The Income-tax Rules, 1962Central Act · 1962

Withdrawal of recognition.

(1) The Chief Commissioner or Commissioner may withdraw recognition granted to a provident fund if it does not fulfil the conditions specified in Part A of the Fourth Schedule to the Income-tax Act, 1961 or subsequent to grant of recognition under the Income-tax Act, 1961 the exemption granted under section 17 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 is withdrawn under sub-section (4) of section 17 of the said Act.

(2) Before withdrawing recognition, the Chief Commissioner or Commissioner shall give an opportunity to the employer and the trustees of the fund to show cause why recognition should not be withdrawn.

Where this provision sits

ActThe Income-tax Rules, 1962
Rule79
Marginal noteWithdrawal of recognition
JurisdictionCentral
StatusIn force as published by the source

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