Provident fund recognition: verify status and notify assessing officers before allowing employer contribution deductions to ensure compliance. ITO must verify provident fund recognition before allowing employer contribution deductions: confirm whether recognition was granted (with date) and whether it remains in force or has been withdrawn, and keep a file record. If recognition is withdrawn, send the withdrawal order to ITOs having jurisdiction over the employer, the fund and the employees so deductions/exemptions can be dealt with on the correct factual basis.
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.
Provident fund recognition: verify status and notify assessing officers before allowing employer contribution deductions to ensure compliance.
ITO must verify provident fund recognition before allowing employer contribution deductions: confirm whether recognition was granted (with date) and whether it remains in force or has been withdrawn, and keep a file record. If recognition is withdrawn, send the withdrawal order to ITOs having jurisdiction over the employer, the fund and the employees so deductions/exemptions can be dealt with on the correct factual basis.
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