https://www.taxtmi.com/article/detailed?id=10470 The income tax rules now split EPF balances into taxable and non taxable accounts, taxing only employee contributions and related interest while leaving employer contributions non taxable. The rules apply to all EPF subscribers and impose withholding based on PAN linkage and declarations; higher withholding applies where PAN is not linked. Forms 15G/15H can reduce withholding for qualifying residents, while NRIs face different withholding, cess and surcharge consequences. A new income tax provision targets employee contributions exceeding an annual ceiling, and EPF membership remains mandatory for employees under a wage threshold in larger establishments. en-us Mon, 20 Jun 2022 12:50:02 +0530 Mon, 20 Jun 2022 12:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10470 The income tax rules now split EPF balances into taxable and non taxable accounts, taxing only employee contributions and related interest while leaving employer contributions non taxable. The rules apply to all EPF subscribers and impose withholding based on PAN linkage and declarations; higher withholding applies where PAN is not linked. Forms 15G/15H can reduce withholding for qualifying residents, while NRIs face different withholding, cess and surcharge consequences. A new income tax provision targets employee contributions exceeding an annual ceiling, and EPF membership remains mandatory for employees under a wage threshold in larger establishments. Articles Corporate Laws / IBC / SEBI Mon, 20 Jun 2022 12:50:02 +0530 https://www.taxtmi.com/article/detailed?id=10470