Employees' Provident Funds and Miscellaneous Provisions Act, 1952
Section 9. Fund to be recognised under Act 11 of 1922
For the purposes of the Indian Income-tax Act, 1922, the Fund shall be deemed to be a recognised provident fund within the meaning of Chapter IXA of that Act:
[Provided that nothing contained in the said Chapter shall operate to render ineffective any provision of the Scheme (under which the Fund is established) which is repugnant to any of the provisions of that Chapter or of the rules made thereunder.]
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Text: IndiaCode Portal (Chhattisgarh copy). Open on India Code Check against the official text before relying on it.
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