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Indian Income Tax Rules, 1962
Part XII
Recognised Provident Funds
Rule No.
Particulars
67
Investment of fund moneys
67A
Nomination
68
Circumstances in which withdrawals may be permitted
69
Conditions for withdrawal for various purposes
70
Second withdrawal
71
Repayment of amounts withdrawn
71A
Certain rules not to apply
72
Amount withdrawn but not repaid may be deemed as income
73
Withdrawal within twelve months before retirement
74
Accounts
75
Limits for contributions
76
Penalty for assigning or creating a charge on beneficial interest
77
Application for recognition
78
Order of recognition
79
Withdrawal of recognition
80
Exemption from tax when recognition withdrawn
81
Appeal
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