Question
Premature withdrawal from EPF comes under which
section?ÂSolution
Premature withdrawal from EPF (Employee Provident Fund) comes under Section 192A of the Income Tax Act, 1961. Section 192A deals with the provisions related to TDS (Tax Deducted at Source) on premature withdrawal of accumulated balance from a recognized provident fund, including EPF. If an individual withdraws their EPF balance before completing five years of continuous service, TDS is applicable under this section.
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