March 28, 2018
Published by Law@HostBooks at March 28, 2018
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Rule – 79, Withdrawal of recognition

79. (1) The Chief Commissioner or Commissioner may withdraw recognition granted to a provident fund if it does not fulfil the conditions specified in Part A of the Fourth Schedule […]
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March 27, 2018
Published by Law@HostBooks at March 27, 2018
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Rule – 78, Order of recognition

78. An order according recognition to a provident fund shall take effect from the last day of the month in which the application for recognition is received by the income-tax […]
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March 27, 2018
Published by Law@HostBooks at March 27, 2018
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Rule – 77, Application for recognition

77. (1) An application for recognition shall be made by the employers maintaining a provident fund for which recognition is sought and shall be accompanied by the following documents :— (a) […]
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March 27, 2018
Published by Law@HostBooks at March 27, 2018
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Rule – 76, Penalty for assigning or creating a charge on beneficial interest

76. If an employee assigns or creates a charge upon his beneficial interest in a recognised provident fund, the 1[Assessing Officer] shall, on the fact of the assignment or charge coming to […]
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March 27, 2018
Published by Law@HostBooks at March 27, 2018
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Rule – 75, Limits for contributions

75. 99(1) Where an employee of a company owns shares in the company with a voting power exceeding ten per cent of the whole of such power, the sum of the […]
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March 27, 2018
Published by Law@HostBooks at March 27, 2018
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Rule – 74, Accounts

74. (1) The accounts of a provident fund shall be prepared at intervals of not more than twelve months. (2) An account shall be maintained for each subscriber to the fund […]
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March 27, 2018
Published by Law@HostBooks at March 27, 2018
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Rule – 73, Withdrawal within twelve months before retirement

73. Notwithstanding anything contained in rules 68 to 72, it shall be open to the trustees of a provident fund to permit at any time within twelve months before the […]
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March 27, 2018
Published by Law@HostBooks at March 27, 2018
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Rule – 72, Amount withdrawn but not repaid may be deemed as income

72. In case of default of repayment of instalments due under sub-rule (2) or sub-rule (3) or sub-rule (4) of rule 71 or where the amount withdrawn is not utilised […]
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March 27, 2018
Published by Law@HostBooks at March 27, 2018
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Rule – 71A, Certain rules not to apply

71A. The conditions stipulated in rules 68, 69, 70 and 71 shall not apply in respect of withdrawals made after 1st April, 2007 from a fund which fulfils the conditions […]
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