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Home > Income Tax Act 2025 > Section-191Last Updated: Feb 14th 2025

Section-191 : Tax on accumulated balance of recognised provident fund

Learn to understand the section-191 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

New Income Tax Act 2025 Portal

1. Section-191 as per act

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

2. Help and useful links for Section-191

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. Employee Provident Fund (EPF) Explained
  4. EPF or NPS: Which is a better option?
  5. How new EPF Rule affect your Taxes?



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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.