§ 191
Chapter XIII — Determination Of Tax In Special Cases
Tax on accumulated balance of recognised provident fund
Income-tax Act, 2025
Tax is applicable on the accumulated balance of a recognised provident fund if certain conditions are not met. The Assessing Officer calculates the tax based on specific provisions. This applies when the balance is included in the employee's total income.
- The calculation follows the provisions of paragraph 9 of Part A of Schedule XI.
📜 Official text of the section +
191. 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 Assess-
ing Officer shall calculate the total of the various sums of tax as per the provisions
of paragraph 9 thereof.
Tax in case of block assessment of search cases.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.