https://www.taxtmi.com/manuals?id=870 Payment from provident funds is generally exempt, subject to the prescribed conditions for statutory provident fund, public provident fund, and recognised provident fund accumulations. Employee contributions are deductible within the statutory limit, while employer contributions are exempt only up to the permitted ceiling and may become taxable if the overall retirement-fund cap is exceeded. Interest on employee contributions above the notified threshold is taxable, separate taxable and non-taxable contribution accounts must be maintained, and withdrawals are fully exempt only where the service or transfer conditions are satisfied. en-us Fri, 07 Aug 2015 14:46:00 +0530 Tue, 14 Apr 2026 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=870 Payment from provident funds is generally exempt, subject to the prescribed conditions for statutory provident fund, public provident fund, and recognised provident fund accumulations. Employee contributions are deductible within the statutory limit, while employer contributions are exempt only up to the permitted ceiling and may become taxable if the overall retirement-fund cap is exceeded. Interest on employee contributions above the notified threshold is taxable, separate taxable and non-taxable contribution accounts must be maintained, and withdrawals are fully exempt only where the service or transfer conditions are satisfied. Manuals Income Tax Fri, 07 Aug 2015 14:46:00 +0530 https://www.taxtmi.com/manuals?id=870