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[Cites 0, Cited by 0] [Section 392(6)] [Section 392] [Entire Act]

Union of India - Subsection

Section 392(6)(a) in The Income Tax Act, 2025

(a)The trustees of a recognised provident fund, or any person authorised by the regulations of the fund to make payment of the accumulated balances due to employees shall, in cases where paragraph 9 of Part A of Schedule XI applies, at the time an accumulated balance due to an employee is paid, make therefrom the deduction provided in paragraph 10 of Part A of Schedule XI;