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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>Public Provident Fund specified under section 88(2)(v) for tax recognition from assessment year 1991 92 onward.</h1> The Central Government specifies the Public Provident Fund established under the Public Provident Fund Scheme, 1968, under the power in clause (v) of sub section (2) of section 88 of the Income tax Act, 1961, thereby enabling its recognition for income tax purposes from assessment year 1991 92 and subsequent assessment years by notification S.O.55(E) dated 31 1 1991.

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