Rule – 71, Repayment of amounts withdrawn
March 27, 2018
Rule – 72, Amount withdrawn but not repaid may be deemed as income
March 27, 2018

Rule – 71A, Certain rules not to apply

71A. The conditions stipulated in rules 68, 69, 70 and 71 shall not apply in respect of withdrawals made after 1st April, 2007 from a fund which fulfils the conditions stipulated in *sub-rule (ea) of rule 4 of Part A of the Fourth Schedule to the Income-tax Act, 1961.

Reference: www.incometaxindia.gov.in

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