Withdrawal from old PF Account

This discussion explores the tax implications of withdrawing funds from an old Provident Fund (PF) account after leaving a company. The user has a PF account from a previous employer where contributions were made for four years, and they later withdrew from this old account in their sixth year of employment, rather than transferring it to a new PF ID. The core question is whether this withdrawal is subject to taxation or if it remains exempt, and what the lock-in period for the initial PF account is.