Part DCASafe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC )
Recognised provident fund withdrawals are excluded from certain withdrawal conditions for qualifying funds after 1 April 2007. The conditions in rules 68, 69, 70 and 71 do not apply to withdrawals made after 1 April 2007 from a fund satisfying clause (ea) of rule 4 of Part A of ... Summary
Recognised provident fund withdrawals are excluded from certain withdrawal conditions for qualifying funds after 1 April 2007.
The conditions in rules 68, 69, 70 and 71 do not apply to withdrawals made after 1 April 2007 from a fund satisfying clause (ea) of rule 4 of Part A of the Fourth Schedule to the Income-tax Act, 1961. The provision operates as a limited exclusion from the ordinary withdrawal requirements for recognised provident funds.
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