Tax on provident fund accumulations: Assessing Officer computes tax if Rule 8 inapplicable; otherwise super-tax applies. Where an accumulated balance of a recognised provident fund is included in an employee's total income because Rule 8 does not apply, the Assessing Officer must calculate tax by aggregating sums per sub-rule (1) of Rule 9 of the Fourth Schedule; if the balance was not included under Rule 8 but later becomes payable, super-tax is to be calculated in accordance with sub-rule (2) of Rule 9.