Section mapper · Tax rates, rebate and relief
Section 111 of the Income-tax Act, 1961 is now
section 191 of the Income-tax Act, 2025
Tax on a provident fund balance that loses its exemption.
- Was
s.111, Income-tax Act, 1961 (repealed)- Is now
s.191, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 191 keeps the recomputation: where the accumulated balance of a recognised provident fund becomes taxable because paragraph 8 of Part A of Schedule XI does not apply, the officer recalculates the tax of each earlier year as if the fund had never been recognised.
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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