Taxability of Interest on PF contributions effective from FY 2021-22

CBDT has issued Notification No. 95 of 2021 dated August 31, 2021 (‘the Notification’) introducing new Rule 9D of the Income-tax Rules, 1962 (‘the Rules’) to provide the manner of calculation of taxable interest, relating to contribution to specified provident fund or a recognised provident fund in relation to sections 10(11) and 10(12) of the ITA


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