Section mapper · Allowances and exempt receipts
Section 10(12) of the Income-tax Act, 1961 is now
section 11 of the Income-tax Act, 2025
EPF balance withdrawn after five years of service.
- Was
s.10(12), Income-tax Act, 1961 (repealed)- Is now
s.11 read with Schedule II (Table: Sl. No. 4), Income-tax Act, 2025- In force from
What changed
Moved into a schedule. Section 11 with Schedule II carries the exemption for the accumulated balance of a recognised provident fund.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
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