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[Cites 0, Cited by 17] [Entire Act]

Union of India - Section

Section 73 in Income Tax Rules, 1962

73. Withdrawal within twelve months before retirement.

- Notwithstanding anything contained in rules 68 to 72, it shall be open to the trustees of a provident fund to permit at any time within twelve months before the date of retirement on superannuation of an employee, the withdrawal of upto ninety per cent of the amount standing at the credit of the employee.