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<h1>Rule 9D: Calculating Taxable Interest on Provident Fund Contributions Exceeding Limits for 2021-2022 Onward</h1> Rule 9D of the Income Tax Rules, 1962, outlines the calculation of taxable interest on contributions to provident funds exceeding specified limits. For the tax year 2021-2022 and subsequent years, separate accounts must be maintained for taxable and non-taxable contributions. The non-taxable account includes the closing balance as of March 31, 2021, non-taxable contributions, and accrued interest, minus withdrawals. The taxable account consists of contributions exceeding the threshold and accrued interest, minus withdrawals. The threshold is five lakh rupees for certain provisions and two lakh fifty thousand rupees for others.