https://www.taxtmi.com/acts?id=19168 Section 192A obliges trustees of the Employees' Provident Fund Scheme or authorised payors to deduct income tax when paying an employee's accumulated provident fund balance that is includible in total income due to rule 8 of Part A of the Fourth Schedule not applying, at a prescribed rate; it exempts payments below a specified threshold and requires payees to furnish their Permanent Account Number, failing which tax is to be withheld at the maximum marginal rate. en-us Sat, 28 Feb 2015 19:59:15 +0530 Mon, 02 Mar 2015 12:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19168 Section 192A obliges trustees of the Employees' Provident Fund Scheme or authorised payors to deduct income tax when paying an employee's accumulated provident fund balance that is includible in total income due to rule 8 of Part A of the Fourth Schedule not applying, at a prescribed rate; it exempts payments below a specified threshold and requires payees to furnish their Permanent Account Number, failing which tax is to be withheld at the maximum marginal rate. Act-Rules Bills Sat, 28 Feb 2015 19:59:15 +0530 https://www.taxtmi.com/acts?id=19168