Section 4
Fund to be recognised under Act 43 of 1961.
The Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948
About this Act
An Act to make provisions for the framing of a Provident Fund Scheme, a Pension Scheme, a Deposit linked Insurance Scheme and a Bonus Scheme for persons employed in Coal Mines.
1[4. Fund to be recognised under Act 43 of 1961.--For the purposes of the Income-tax Act, 1961,
the Fund shall be deemed to be a recognised Provident Fund within the meaning of Part A of the Fourth
Schedule to that Act.]
Notes
1. Subs. by Act 23 of 1996, s. 6, for section 4 (w.e.f. 31-3-1996).