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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Taxable interest calculation for provident fund contributions exceeding threshold requires separate taxable and non taxable accounts.</h1> Interest not exempt under clauses (11) and (12) of section 10 is computed as interest accrued in the taxable contribution account; separate taxable and non taxable contribution accounts must be maintained from the previous year 2021-2022 onwards. The non taxable account includes the closing balance as on 31 March 2021, later non taxable contributions and interest, less withdrawals. The taxable account comprises contributions exceeding the threshold and interest, less withdrawals. The threshold is five lakh where the second proviso applies and two lakh fifty thousand in other cases.

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