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Section 18 - Code on Social Security Act, 2020
18. Fund to be recognized under Act 43 of 1961.-
For the purposes of the Income-tax Act, 1961, the Provident Fund shall be deemed to be a recognised provident fund within the meaning of clause (38) of section 2 of that Act:
Provided that nothing contained in the said Act shall operate to render ineffective any provision of the Provident Fund Scheme (under which the Provident Fund is established) which is repugnant to any of the provisions of that Act or of the rules made thereunder.
Related Sections
- Section 93: Form of application
- Section 112: Helpline, facilitation centre, etc., for unorganised workers, gig workers and platform workers
- Section 126: Appeal against order of Authorised officer relating to chapter IV
- Section 147: Protection of action taken in good faith
- Section 65: Leave for miscarriage, etc
Related Acts
* Only for reference.