16 July 2015
Actually we are maintaining pf Fund account by own...so when someone withdraws its pf within five year then as per provisions that is not a an exempt income if withdrawn in within five year...and epf trust is separate entity suppose in 2015-16 it is paying 80000 thousand and it has to deduct tds of 15000 than how we will show it in our tds software while filing tds return that we have deducted this much tds under section 92B because as per slab it will be not taxable