Central Government notifies the Public Provident Fund established under the Public Provident Fund Scheme, 1968, as a provident fund in which the said sub-clause shall apply - S.O.2431 - Income Tax Act, 1961
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Public Provident Fund recognition: scheme declared a provident fund so specified tax deduction provision applies to contributions. Notification designates the Public Provident Fund under the 1968 Scheme as a provident fund, thereby bringing it within the statutory income-tax provision that governs the tax treatment of provident funds and making contributions and benefits subject to that provision.
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.
Public Provident Fund recognition: scheme declared a provident fund so specified tax deduction provision applies to contributions.
Notification designates the Public Provident Fund under the 1968 Scheme as a provident fund, thereby bringing it within the statutory income-tax provision that governs the tax treatment of provident funds and making contributions and benefits subject to that provision.
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