Accounts

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....kept outside India, certified copies of the accounts shall be supplied not later than the 15th June in each year to a local representative of the employer in India: Provided that the Assessing Officer may in any year appoint a date later than the 15th June as the date by which the certified copies shall be supplied. ^1[(4) An abstract for the financial year or other applicable accounting per....

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....ect of other employees participating in a provident fund who come within the purview of sub-rule (1) of rule 75.] (5) The account to be made under the provisions of sub-rule (1) of rule 11 of Part A of the Fourth Schedule shall show in respect of each employee (i) the total salary paid to the employee during the period of his participation in the provident fund, (ii) the total contributions, (i....