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<h1>Section 192A: 10% TDS on EPF withdrawals over 50,000; exemptions for long service, health, or fund transfer.</h1> Section 192A mandates tax deduction at source (TDS) on withdrawals from the Employees Provident Fund (EPF) at a rate of 10% if the accumulated balance is taxable. No TDS is required if the withdrawal amount is less than 50,000 rupees. If a Permanent Account Number (PAN) is not provided, tax is deducted at the maximum marginal rate. Exemptions apply if the employee has served continuously for five years, if employment ends due to health issues or employer business closure, or if the balance is transferred to another recognized provident fund or pension scheme. Form 15G/15H can be filed to avoid TDS under certain conditions.