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of <h1>Employees can withdraw up to 90% of provident fund balance before retirement, overriding Income-tax Rules 68-72.</h1> Trustees of a recognized provident fund may allow an employee to withdraw up to 90% of their account balance within twelve months before their retirement on superannuation. This provision overrides any restrictions outlined in rules 68 to 72 of the Income-tax Rules, 1962.
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