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of <h1>Recognised Provident Fund: Approved by Tax Authorities Under Income-tax Act, 1961 and Employees' Provident Funds Act, 1952.</h1> A 'Recognised provident fund' refers to a provident fund that has received and maintains recognition from the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, or Commissioner in accordance with the rules in Part A of the Fourth Schedule of the Income-tax Act, 1961. It also encompasses provident funds established under schemes framed by the Employees' Provident Funds Act, 1952.
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