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          <h1>Finance Bill 2009 Amends Income-tax Act Rule 3: Extends Provident Fund Compliance Deadline to December 31, 2010</h1> Clause 80 of the Finance (No. 2) Bill, 2009 proposes an amendment to Part A of the Fourth Schedule of the Income-tax Act, specifically in rule 3, sub-rule (1). The amendment extends the deadline for recognized provident funds to meet specified conditions from March 31, 2009, to December 31, 2010. This change affects funds recognized on or before March 31, 2006, that do not meet certain conditions outlined in rule 4 and other Board-specified conditions. The amendment is set to take effect retrospectively from April 1, 2009.

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