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<h1>Tax Implications for Employee Provident Fund Balances: Calculating Taxable Income and Super-Tax Under Specific Statutory Conditions</h1> This statutory provision addresses taxation of accumulated balances in recognized provident funds under specific circumstances. When an employee's provident fund balance is included in total income due to non-applicability of certain rules, the Assessing Officer calculates tax accordingly. If the accumulated balance becomes payable and is not included in total income, super-tax is calculated as per prescribed rules in the Fourth Schedule.