The Income-tax Act, 1961 · XVII — COLLECTION AND RECOVERY OF TAX

Section 192A. Payment of accumulated balance due to an employee

In force · As amended up to 2026-08

7[ 192A. Payment of accumulated balance due to an employee. —Notwithstanding anything contained in this Act, the trustees of the Employees' Provident Fund Scheme, 1952, framed under section 5 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952) or any 1. Ins. by Act 14 of 2001, s. 68 (w.e.f. 1-6-2001). 2. Ins. by Act 20 of 2015, s. 41 (w.e.f. 1-6-2015). 3. Ins. by Act 20 of 2002, s. 71 (w.e.f. 1-6-2002). 4. Ins. by Act 11 of 1987, s. 45 (w.e.f. 1-6-1987). 5. Subs. by Act 10 of 1965, s. 44, for "Income-tax and super-tax" (w.e.f. 1-4-1965).

Source: India Code