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            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.

            <h1>Provident fund taxation framework: exemptions, contribution caps, taxable interest, and withdrawal conditions under salary income rules</h1> Payment from statutory provident fund, public provident fund and recognised provident fund is governed by a salary-tax exemption regime subject to prescribed conditions. Employee contributions are deductible within the applicable limit, employer contributions are exempt only up to the salary-linked cap, and excess employer funding across specified retirement schemes is taxable as perquisites or salary-based income. Interest on employee contributions is taxable above the stated contribution threshold, with separate taxable and non-taxable contribution accounts used for computation. Withdrawals from SPF and PPF are fully exempt, while RPF withdrawals are exempt only on completion of the required service period or on specified cessation and transfer conditions.

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