Income deemed to be received.

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....year:- (a) the annual accretion in that year to the balance at the credit of an employee participating in a recognised provident fund, to the extent provident in paragraph 6 of Part A of the Schedul....

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....by a company or distributed or paid by it within the meaning of section 2 (40) (a) or (b) or (c) or (d) or (e) or (f) shall be deemed to be the income of the tax year in which it is so declared, distr....