Laws / Income Tax Rules, 1984 / 46
46 - Preparation and maintenance of provident fund accounts. etc.
2020-21
46. Preparation and maintenance of provident fund accounts. etc.—
(1) The accounts of a recognised provident fund shall be prepared at an interval of not more than twelve months.
(2) An account shall be maintained for each subscriber to the fund and it shall include the particulars shown in the fo...
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