https://www.taxtmi.com/acts?id=51721 Taxation applies to the accumulated balance of a recognised provident fund when that balance is included in an employee's total income because the exemption provision in Part A of Schedule XI does not apply; the Assessing Officer must compute and aggregate the specific taxable sums identified under the Schedule to determine the tax liability. en-us Thu, 14 Aug 2025 11:25:20 +0530 Wed, 27 Aug 2025 18:32:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51721 Taxation applies to the accumulated balance of a recognised provident fund when that balance is included in an employee's total income because the exemption provision in Part A of Schedule XI does not apply; the Assessing Officer must compute and aggregate the specific taxable sums identified under the Schedule to determine the tax liability. Act-Rules Income Tax Thu, 14 Aug 2025 11:25:20 +0530 https://www.taxtmi.com/acts?id=51721