TDS on provident fund withdrawals applies when accumulated balance is taxable; trustees must deduct tax at source on payment. Trustees or authorised payors of a recognised provident fund must deduct tax at source when an employee's accumulated balance is includible in total income because the exclusion conditions in Part A of the Fourth Schedule do not apply; no deduction is required where the aggregate payment is below the monetary threshold. Rule 9 mandates calculation of tax attributable to prior years as if the fund were not recognised, and Rule 10 requires trustees to deduct the amount so determined at the time of payment, with Chapter XVII-B applying as if the balance were salary.