https://www.taxtmi.com/acts?id=19608 Trustees of the Employees' Provident Fund Scheme or authorised payors must deduct tax at source on an accumulated provident fund balance when that balance is includible in the employee's total income due to the inapplicability of the Fourth Schedule exemption; no deduction is required if the payment or aggregate payments are below a prescribed threshold, and furnishing a Permanent Account Number prevents deduction at the maximum marginal rate whereas failure to furnish it attracts withholding at that rate. en-us Thu, 07 May 2015 13:19:32 +0530 Sat, 09 May 2015 12:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19608 Trustees of the Employees' Provident Fund Scheme or authorised payors must deduct tax at source on an accumulated provident fund balance when that balance is includible in the employee's total income due to the inapplicability of the Fourth Schedule exemption; no deduction is required if the payment or aggregate payments are below a prescribed threshold, and furnishing a Permanent Account Number prevents deduction at the maximum marginal rate whereas failure to furnish it attracts withholding at that rate. Act-Rules F. Acts / Amendment Acts Thu, 07 May 2015 13:19:32 +0530 https://www.taxtmi.com/acts?id=19608