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of <h1>Assessing Officer Must Calculate Tax on Provident Fund Balances Excluded Under Schedule XI, Paragraph 8 Rules.</h1> Where the accumulated balance in a recognised provident fund is included in an employee's total income due to the inapplicability of paragraph 8 of Part A of Schedule XI, the Assessing Officer is required to calculate the total tax sums according to the provisions of paragraph 9.
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