Bare ActsIncome-tax Act, 2025

Section 191

Tax on accumulated balance of recognised provident fund.--

Amendment status not verified — confirm the current text below against the official source.

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.

Section 191 – Income-tax Act, 2025 | DailyLaw.ai