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TDS liability on payments made out of accumulated balances in the EPF a/c - it cannot be said that there was no mechanism prescribed for deduction of TDS in respect of payment of accumulated balance due to employees. However it is true that with the insertion of section 192A from 1.6.2015 the position has become more clear in respect of Employees Provident Fund Scheme 1952. - Tri

Income Tax - TDS liability on payments made out of accumulated balances in the EPF a/c - it cannot be said that there was no mechanism prescribed for deduction of TDS in respect of payment of accumula .....

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