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TDS Liability Clarified for EPF Payments: Section 192A Introduced on June 1, 2015, Establishing Guidelines for Deductions.
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....TDS liability on payments made out of accumulated balances in the EPF a/c - it cannot be said that there was no mechanism prescribed for deduction of TDS in respect of payment of accumulated balance due to employees. However, it is true that with the insertion of section 192A from 1.6.2015, the position has become more clear in respect of Employees Provident Fund Scheme, 1952. - AT....