Recognised provident fund account maintenance requires monthly contribution, interest, and tax classification entries in prescribed form.

Maintenance of subscriber accounts in a recognised provident fund is to be recorded in Form No. 185 under rule 294. The form captures the subscriber's name, date of joining, account-closure date, and monthly entries for salary, transfers from other recognised provident funds, employee and employer contributions, contingent employer contributions, total contributions, interest, and the classification of amounts as non-taxable and taxable contribution under rule 277, together with corresponding interest and adjustments.

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