Section 17(1)(vii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 17(1)(vii) in The Income Tax Act, 1961

(vii)the aggregate of all sums that are comprised in the transferred balance as referred to in sub-rule (2) of rule 11 of Part A of the Fourth Schedule of an employee participating in a recognised provident fund, to the extent to which it is chargeable to tax under sub-rule (4) thereof;]

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Union of India - Subsection

Section 17(1)(vii) in The Income Tax Act, 1961