Tax on eps withdrawl

Respected Sir / Madam,

I have worked in Company A for 3 years and took 2 months break and joined company B. I worked in Company B for 3 years and now i have resigned and not joined any company for the past 3 months. I have also transferred my PF account from Company A to Company B. Kindly clarify the below query ?

1. If i withdraw EPS now, is it taxable ?

2. I read in one article EPS is taxable if the continuous service is less than 5 years, here continuous means no break towards EPS contribution for 5 years ??

Appreciate your inputs in this regard.

Thanks,

Divakar