Section 192A- TDS on Payment of Accumulated PF Balance Due to an Employee
Deductor: TDS to be deducted at the time of payment by trustees of Employees’ Provident Fund Scheme, 1952 or any other person authorized under the scheme to make payment of accumulated sum to employees. Applicability: TDS shall be deducted in the following situations- a. The amount from EPF has been withdrawn before completion of continuous…