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    <title>Interest Accrued on PPF-Exempt Income</title>
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    <description>Interest accrued or credited to a Public Provident Fund account during the financial year should be reported in ITR-4 under the exempt income schedule against the head for Section 10(11). The &quot;Sukanya Samriddhi and Statutory 10(11) PF income&quot; option is the correct category for PPF interest, and it should not be left out merely because it has accrued rather than been received.</description>
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      <description>Interest accrued or credited to a Public Provident Fund account during the financial year should be reported in ITR-4 under the exempt income schedule against the head for Section 10(11). The &quot;Sukanya Samriddhi and Statutory 10(11) PF income&quot; option is the correct category for PPF interest, and it should not be left out merely because it has accrued rather than been received.</description>
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