https://www.taxtmi.com/caselaws?id=244255 Amounts standing to the credit of a subscriber in a Public Provident Fund account remain statutorily protected from attachment for income-tax recovery while they stay in the fund. The Public Provident Fund Act, 1968, read with section 60(1)(ka) of the Code of Civil Procedure, 1908 and Rule 10 of Schedule II to the Income-tax Act, 1961, was construed harmoniously to preserve that exemption in tax recovery proceedings. Any administrative clarification could not override this statutory protection. On that basis, attachment and withdrawal of the provident fund amount were unlawful, and recovery from the account was set aside. en-us Wed, 12 Feb 2014 00:00:00 +0530 Sat, 07 Jun 2014 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244255 Amounts standing to the credit of a subscriber in a Public Provident Fund account remain statutorily protected from attachment for income-tax recovery while they stay in the fund. The Public Provident Fund Act, 1968, read with section 60(1)(ka) of the Code of Civil Procedure, 1908 and Rule 10 of Schedule II to the Income-tax Act, 1961, was construed harmoniously to preserve that exemption in tax recovery proceedings. Any administrative clarification could not override this statutory protection. On that basis, attachment and withdrawal of the provident fund amount were unlawful, and recovery from the account was set aside. Case-Laws Income Tax Wed, 12 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244255