Provident fund withdrawal tax: trustees must withhold tax on includible accumulated balances; PAN required or higher withholding follows. Section 192A obliges trustees of the Employees' Provident Fund Scheme or authorised payors to deduct income tax when paying an employee's accumulated provident fund balance that is includible in total income due to rule 8 of Part A of the Fourth Schedule not applying, at a prescribed rate; it exempts payments below a specified threshold and requires payees to furnish their Permanent Account Number, failing which tax is to be withheld at the maximum marginal rate.