Section 191 — Tax on accumulated balance of recognised provident fund

Where the accumulated balance due to an employee participating in a
recognised provident fund is included in his total income, owing to the
provisions of paragraph 8 of Part A of Schedule XI not being applicable, the Assess-
ing Officer shall calculate the total of the various sums of tax as per the provisions
of paragraph 9 thereof.

Related sections

Section 190 — Determination of tax where total income includes income on which no tax is payable
Section 192 — Tax in case of block assessment of search cases
Section 193 — Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Section 194 — [Ss. 115B, 115BB, 115BBF, 115BBG, 115BBH and 115BBJ of the 1961 Act]
Section 195 — Tax on income referred to in sections 102 to 106
Section 196 — Tax on short-term capital gains in certain cases
Section 197 — Tax on long-term capital gains
Section 198 — Tax on long-term capital gains in certain cases
Section 199 — Tax on income of certain manufacturing domestic companies
Section 200 — Tax on income of certain domestic companies
Section 201 — Tax on income of new manufacturing domestic companies
Section 202 — New tax regime for individuals, Hindu undivided family and others
Section 203 — Tax on income of certain resident co-operative societies
Section 204 — Tax on income of certain new manufacturing co-operative societies
Section 205 — Conditions for tax on income of certain companies and co-operative societies
Section 206 — Special provision for minimum alternate tax and alternate minimum tax
Section 207 — Tax on dividends, royalty and fees for technical service in case of foreign companies
Section 208 — Tax on income from units purchased in foreign currency or capital gains arising from their transfer
Section 209 — Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Section 210 — Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
Section 211 — Tax on non-resident sportsmen or sports associations
Section 212 — Interpretation
Section 213 — Special provision for computation of total income of non-residents
Section 214 — Tax on investment income and long-term capital gains
Section 215 — Capital gains on transfer of foreign exchange assets not to be charged in certain cases
Section 216 — Return of income not to be furnished in certain cases
Section 217 — Application of benefits under sections 212 to 216
Section 218 — Tax on business income of Offshore Banking Units or International Financial Services Centre unit
Section 219 — Conversion of an Indian branch of foreign company into subsidiary Indian company
Section 220 — Foreign company said to be resident in India
Section 221 — Tax on income from securitisation trusts
Section 222 — Tax on income in case of venture capital undertakings
Section 223 — Tax on income of unit holder and business trust
Section 224 — Tax on income of investment fund and its unit holders
Section 225 — Income from business of operating qualifying ships
Section 226 — Tonnage tax scheme
Section 227 — Computation of tonnage income
Section 228 — Relevant shipping income and exclusion from book profit
Section 229 — Depreciation and gains relating to tonnage tax assets
Section 230 — Exclusion of deduction, loss, set off, etc
Section 231 — Method of opting of tonnage tax scheme and validity
Section 232 — Certain conditions for applicability of tonnage tax scheme
Section 233 — Amalgamation and demerger
Section 234 — Avoidance of tax and exclusion from tonnage tax scheme
Section 235 — Interpretation