PF withdrawal after 5 years

Vinay verma (CA FINAL STUDENT) (96 Points)

20 January 2020  
One of my friend resigned from a job from Private sector after completion of 5 years. Now he has switched to Govt. job. There is no option of transfer account. He wants to withdraw PF amount. What will be the taxability. How much amount exempt and how much included in taxable income? Also consider 10% TDS.