Employers contribution to unrecognized provident fund

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Roshan Thomas (Querist)
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05 November 2012 As we know in the case of an employee-

"Employers contribution to Unrecognized provident fund is not chargeable to tax at the time of contribution."

and

"When the employee finally receives the amount to the credit of the U-RPF at the time of retirement/superannuation it is taxable as salary"

Kindly mention the section/rule according to which employers contribution to U-RPF is given the above treatment

CA Harsh Jain

CA Harsh Jain (Expert)
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06 November 2012 Kindly rewrite your query, you said the non taxablity of contribution but the question will not arise of taxablity of expense. Taxablity aries of income not expenses.

Roshan Thomas

Roshan Thomas (Querist)
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06 November 2012 Sir I have modified the question - hope now the Q is clear. I am asking from the viewpoint of employee

CA Harsh Jain

CA Harsh Jain (Expert)
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06 November 2012 Salary Income will be taxable in normal head of salary in other receivable

Kindly visit on this link

https://www.itrust.in/content/tax-planning/Tax-Treatment-of-Provident-Fund

Roshan Thomas

Roshan Thomas (Querist)
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26 November 2012 thank you sir, but Im already aware of the tax treatment - I just wanted to know which section or provision or rules require this treatment

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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10 August 2023

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