Fourth Schedule of Finance Act 2019 : Recognised Provident Funds


THE FOURTH SCHEDULE PART A RECOGNISED PROVIDENT FUNDS See sections 2(38), 10(12), 10(25), 36(1)(iv), 87(1)(d), 111, 192(4) Application of Part. 1.This Part shall not apply to any provident fund to which the Provident Funds Act, 1925 (19 of 1925), applies. Definitions. 2..In this Part, unless the context otherwise requires,— (a) “employer” means any person who maintains…

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