Section 9 in Employees Provident Funds Miscellaneous Provisions Act, 1952
9. Fund to be recognized under Act 11 of 1922
For the purposes of the Indian Income Tax Act, 1922, the Fund shall be deemed to be a recognized provident fund within the meaning of Chapter IX-A 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.]]
