Section 192A – TDS on accumulated balance of Provident fund

Section 192A – TDS on the accumulated balance of a provident fund Section 192A was introduced in the year 2015 for deduction of TDS on the accumulate balance of a provident fund. “Payment of accumulated balance due to an employee.—Notwithstanding anything contained in this Act, the trustees of the Employees’ Provident Fund Scheme, 1952, framed…