Section 132 - Insertion of new section 14A- Protection against attachment - Finance Act, 2018

Insertion of new section 14A 132 . After section 14 of the principal Act, the following section shall be inserted, namely:- Protection against attachment 14A. The amount standing to the credit of any depositor in the Public Provident Fund Scheme shall not be liable to attachment under any decree or order of any court in respect of any debt or liability incurred by the depositor. .