Income Tax Department

Ministry of Finance, Government of India

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Section 191

Tax on accumulated balance of recognised provident fund

Section

Section Number

191

Chapter

CHAPTER XIII - Determination of tax in special cases

Act

Income-tax Act, 2025

Year

2026

Tax on accumulated balance of recognised provident fund

Tax on accumulated balance of recognised provident fund.

191. 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.

Footnotes