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2025Section 191

191. Tax on accumulated balance of recognised provident fund.

In the 1961 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

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.

Income-tax Act, 2025: text as on 25 August 2026 · Official source ↗ ·