Laws / Income Tax Law / FIRST SCHEDULE Part B

FIRST SCHEDULE Part B - PART B - RECOGNISED PROVIDENT FUNDS

(1) (f) “employer” means –
(i) a company, 1local authority, firm, other association of persons, a Hindu undivided family or an individual engaged in a business or profession the profits and gains whereof is assessable to tax under the head "Income from business or profession", maintaining a provident fund f...

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