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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71   Repayment of amounts withdrawn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72   Amount withdrawn but not repaid may be deemed as income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80   Exemption from tax when recognition withdrawn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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