The Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948
Section 4. Fund to be recognised under Act 43 of 1961.
1[4. Fund to be recognised under Act 43 of 1961.--For the purposes of the Income-tax Act, 1961, the Fund shall be deemed to be a recognised Provident Fund within the meaning of Part A of the Fourth Schedule to that Act.]
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