https://www.taxtmi.com/acts?id=3902 Recognition of a provident fund ordinarily takes effect from the last day of the month in which the application is received, unless the employer requests a later month in the same financial year. If the Chief Commissioner or Commissioner is satisfied that there was sufficient reason for delay in filing the application, recognition may be accorded from a date not earlier than the first day of April of the financial year in which the application is made. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 21 May 2026 11:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3902 Recognition of a provident fund ordinarily takes effect from the last day of the month in which the application is received, unless the employer requests a later month in the same financial year. If the Chief Commissioner or Commissioner is satisfied that there was sufficient reason for delay in filing the application, recognition may be accorded from a date not earlier than the first day of April of the financial year in which the application is made. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3902