(1)Where the accumulated balance due to an employee participating in a recognised provident fund is included in his total income, owing to the provisions of rule 8 of Part A of the Fourth Schedule not being applicable, the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] shall calculate the total of the various sums of [tax] [ Substituted by Act 10 of 1965, Section 33, for " Income-tax super-tax" (w.r.e.f. 1.4.1965).] in accordance with the provisions of sub-rule (1) of rule 9 thereof.
