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[Cites 0, Cited by 0] [Section 114F(5)] [Section 114F] [Entire Act]

Union of India - Subsection

Section 114F(5)(K) in Income Tax Rules, 1962

(K)"provident fund" means a fund established under the Provident Funds Act, 1925 (19 of 1925) or the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952) to provide current and former employees of Indian employers retirement benefits in consideration for services rendered: