Providend fund maturity paid to family of deceased employee

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Amount lying in providend fund paid to nominee after death of employee is taxable under which head or exempt ? Any deduction allowed ? please quote section number or link to the answer.
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Provident fund on retirement after 5 years of service is taxfree; similarly its taxfree in the hands of legal heir.

Check for any TDS deduction!

check section 192A

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