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Rule 9D - Calculation of taxable interest relating to contribution in a provident fund or recognised provided fund, exceeding specified limit - Income-tax Rules, 1962

Extract

..... 1[9D. Calculation of taxable interest relating to contribution in a provident fund or recognised provided fund, exceeding specified limit.- (1)For the purposes of the first and second provisos to clauses (11) and (12) of section 10 , income by way of interest accrued during the previous year which is not exempt from inclusion in the total income of a person under the said clauses (hereinafter in this rule referred to as the taxable interest), shall be computed as the interest accrued during the .....

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Rule 9D - Calculation of taxable interest relating to contribution in a provident fund or recognised provided fund, exceeding specified limit - Income-tax Rules, 1962

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..... g the previous year 2021-2022 and subsequent previous years, which is in excess of the threshold limit; and (ii) interest accrued on sub- clause (i), as reduced by the withdrawal, if any, from such account; and (c) The threshold limit shall mean: (i) five lakh rupees, if the second proviso to clause (11) or clause (12) of section 10 is applicable; and (ii) two lakh and fifty thousand rupees in other cases.] ************* NOTES:- 1. Inserted vide NOTIFICATION NO. 95/2021 dated 31-08-2021 w.e.f. 0 .....

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Rule 9D - Calculation of taxable interest relating to contribution in a provident fund or recognised provided fund, exceeding specified limit - Income-tax Rules, 1962

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