Section 191, Income-tax Act, 2025 — Tax on accumulated balance of recognised provident fund

Chapter XIII · Determination of Tax in Special Cases

191Tax on accumulated balance of recognised provident fund.

Section 191 · Chapter XIII · A.—Determination of tax in certain special cases · page 232 of the Act

Where the accumulated balance due to an employee participating in a recognised provident fund is included in his total income, owing to the provisions of paragraph 8 of Part A of Schedule XI not being applicable, the Assessing Officer shall calculate the total of the various sums of tax as per the provisions of paragraph 9 thereof.

Section 191 of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.