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Amendment of Fourth Schedule

Clause 112 - Bills - DIRECT TAXES - FINANCE BILL, 2016 - Clause 112 - 112. In the Fourth Schedule to the Income-tax Act, in Part A, with effect from the 1st day of April, 2017,- (a) in rule 6, in clause (a), after the word employee , the words or one .....

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before the Explanation, the following clause shall be inserted, namely:- (iv) if the entire balance standing to the credit of the employee is transferred to his account under a pension scheme referred to in section 80CCD and notified by the Central G .....

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