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[Cites 0, Cited by 0] [Section 74] [Entire Act]

Union of India - Subsection

Section 74(5) in Income Tax Rules, 1962

(5)The account to be made under the provisions of sub-rule (1) of rule 11 of Part A of the Fourth Schedule shall show in respect of each employee (i) the total salary paid to the employee during the period of his participation in the provident fund, (ii) the total contributions, (iii) the total interest which has accrued thereon, and (iv) so far as may be, the percentage of the employee's salary in accordance with which contributions have been made by the employer and employee.