https://www.taxtmi.com/circulars?id=9365 Inspection of recognised provident fund accounts under Rule 74 is required to verify continued fulfilment of recognition conditions. Trustees must be issued an annual enquiry within three months after the financial year; information is examined for employer defaults in contributions. Where breaches are found, notices and show cause proceedings must be issued and, after opportunity to reply, recognition may be withdrawn. Lists of recognised provident, approved superannuation and approved gratuity funds must be maintained, cases assigned to Income tax Officers, and annual compliance reports submitted for monitoring. en-us Wed, 17 Sep 1980 00:00:00 +0530 Sat, 04 Jun 2011 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9365 Inspection of recognised provident fund accounts under Rule 74 is required to verify continued fulfilment of recognition conditions. Trustees must be issued an annual enquiry within three months after the financial year; information is examined for employer defaults in contributions. Where breaches are found, notices and show cause proceedings must be issued and, after opportunity to reply, recognition may be withdrawn. Lists of recognised provident, approved superannuation and approved gratuity funds must be maintained, cases assigned to Income tax Officers, and annual compliance reports submitted for monitoring. Circulars Income Tax Wed, 17 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9365