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    <title>Claim of benefit u/s 80c after declaration</title>
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    <description>Contributions to provident funds must be declared to claim the Section 80C deduction and are subject to the statutory 80C ceiling; undisclosed contributions risk being treated as undisclosed investment. PF withdrawals are generally regarded as non taxable in current practice, but taxpayers should verify the latest provisions and consider qualifying service period and factual disclosure when assessing tax consequences.</description>
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      <description>Contributions to provident funds must be declared to claim the Section 80C deduction and are subject to the statutory 80C ceiling; undisclosed contributions risk being treated as undisclosed investment. PF withdrawals are generally regarded as non taxable in current practice, but taxpayers should verify the latest provisions and consider qualifying service period and factual disclosure when assessing tax consequences.</description>
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