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[Cites 0, Cited by 0] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(91) in The Income Tax Act, 2025

(91)"recognised provident fund" means a provident fund which has been and continues to be recognised by the approving authority as per Part A of the Schedule XI, and includes a provident fund established under a scheme framed under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952;