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of <h1>Employers Must Reapply for Provident Fund Recognition Under Rule 77 Using Form 40C with Required Documents</h1> Rule 77 of the Income-tax Rules, 1962, outlines the process for employers to apply for recognition of a provident fund. Employers must submit an application, accompanied by the original trust deed and fund rules, to the Chief Commissioner or Commissioner. If the original trust deed cannot be produced, a certified copy may be accepted. Applications must be submitted through the relevant Assessing Officer, using Form 40C, and include details such as the employer's name, address, employee numbers, and fund account locations. Funds recognized before March 31, 2006, or those that applied before the notification must reapply using Form 40C.
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