191. Tax on accumulated balance of recognised provident fund.
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 paragraph 8 of Part A of Schedule XI not being applicable, the Assessing Officer shall calculate the total of the various sums of tax as per the provisions of paragraph 9 thereof.[Similar to Section 111 from The Income Tax Act, 1961.-Also Refer]
