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[Cites 0, Cited by 1] [Section 192] [Entire Act]

Union of India - Subsection

Section 192(4) in The Income Tax Act, 1961

(4)The trustees of a recognised provident fund, or any person authorised by the regulations of the fund to make payment of accumulated balances due to employees, shall, in cases where sub-rule (1) of rule 9 of Part A of the Fourth Schedule applies, at the time an accumulated balance due to an employee is paid, make therefrom the deduction provided in rule 10 of Part A of the Fourth Schedule.