Laws / Income Tax Law / দ্বিতীয় তফসিল: অংশ-৩

দ্বিতীয় তফসিল: অংশ-৩ - PART 3 - RECOGNIZED PROVIDENT FUND

2025-26 2024-25 2023-24

THE SECOND SCHEDULE
APPROVED FUNDS [See section 2]
PART 3
RECOGNIZED PROVIDENT FUND


1. Non applicability.— The provisions of this Part shall not apply to any provident fund to which the Provident Fund Act, 1925 applies.

2. Conditions to be satisfied by recognized provident fund—
(a) all employees shall be employed in Bang...

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