Pf withdrawal

please experts advice me regarding that

my friend has withdraw pf amount after 9 years of service.
where to show pf withdrawal income in which head.
Replies (3)
Quick Summary
This discussion seeks expert advice on how to declare Provident Fund (PF) withdrawal income in an Income Tax Return (ITR) after nine years of service. The user believes that PF withdrawn after five years of service is exempt and is asking for the correct head under which to disclose this exempted income in the ITR.

In my opinion, pf withdrawn after 5 years is exempted.
Under which head in itr is require to disclose ?
Since it's exempted income the same may be disclosed in exempted income column

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