Employees' Provident Fund deemed recognised for Income-tax Act purposes; scheme provisions preserved despite repugnancy, notification effective 21-11-2025. Section 18 deems the Employees' Provident Fund to be a recognised provident fund for purposes of the Income-tax Act, 1961 (clause (38) of section 2), and provides that nothing in that Act or the rules made thereunder shall render ineffective any provision of the Provident Fund Scheme which is repugnant to the Act or rules.