Section 9 in The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952
9. Fund to be recognised under Act 11 of 1922.—
For the purposes of the Indian Income-tax Act, 1922, the Fund shall be deemed to be a recognised provident fund within the meaning of Chapter IXA of that Act:Provided that nothing contained in the said Chapter shall operate to render ineffective any provision of the Scheme (under which the Fund is established) which is repugnant to any of the provisions of that Chapter or of the rules made thereunder.
