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Section 192A - TDS from withdrawal from Employees Provident Fund Scheme

Income Tax - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax - 04 - SEC - 192A: TDS FROM WITHDRAWAL FROM EMPLOYEES PROVIDENT FUND SCHEME Section 192A has been inserted w.e.f. June 1, 2015. Under this section tax is deductible as follows: WHO IS DEDUCTOR - Tax is to be deducted by the trustees of Employees Provident Fund Scheme, 1952 or any other person authorized under the scheme to make payment of accumulated sum to employees. WHICH AMOUNT IS SUBJECT TO TAX .....

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ious employer shall be included, if the previous employer also maintained Recognised Provident Fund and the provident fund balance of the employee was transferred by him to the current employer. (ii)If the employee has been terminated because of certain reasons which are beyond his control (e.g. ill health of the employee, discontinuation of business by employer, completion of project for which the employee was employed, etc.) (iii)If the employee has resigned before completion of 5 years but he .....

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