Section 4:
Fund to be recognised under Act 43 of 1961.
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).