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Rule 71A of Income Tax Rules 1962: Certain rules not to apply

Rule 71A : Certain rules not to apply
(Part XII : Recognised Provident Funds)

The conditions stipulated in rules 68, 69, 70 and 71 shall not apply in respect of withdrawals made after 1st April, 2007 from a fund which fulfils the conditions stipulated in sub-rule (ea) of rule 4 of Part A of the Fourth Schedule to the Income-tax Act, 1961.

Extra Notes for Readers:

- Rule 71A was introduced by the Income Tax (1st Amendment) Rules, 2007, w.e.f. 15th Jan. 2007
- Minor modification to the Income Tax (1st Amendment) Rules, 2007.

Check at Income Tax Dept. official site for latest version of the Rule.

This page was created/last updated on 17th October 2016.