Section - 10(12) (of Income Tax Act, 1961), Income-tax Act.

Section - 10(12) (of Income Tax Act, 1961), Income-tax Act.

Income Tax

Incomes not included in total income.

The accumulated balance due and becoming payable to an employee participating in a recognised provident fund, to the extent provided in rule 8 (of Income Tax Rules, 1962) of Part A of the Fourth Schedule ;

CONCEPTS