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of <h1>Rule 74: Annual Provident Fund Accounts Must Include Detailed Subscriber Info; Compliance by June 15 or as Directed.</h1> Rule 74 of the Income-tax Rules, 1962, outlines the requirements for maintaining accounts of recognized provident funds. Accounts must be prepared annually, with individual accounts maintained for each subscriber, including details specified in Form No. 41. If accounts are kept outside India, certified copies must be provided to a local representative by June 15, unless a later date is set by the Assessing Officer. Trustees must furnish an abstract of each employee's account to the assessing officer by June 15, detailing total contributions, interest, temporary withdrawals, and repayments. Employers must send annual account statements to each member, showing contributions, interest, and balances.
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