Clarification regarding recognition and de-recognition of Provident Funds. - Income Tax - 1697/CBDT

INSTRUCTION NO. 1697/CBDT Dated: February 19, 1986 Enclosed herewith the extract of the minutes of the meeting of the Member (Income-tax) with Commissioner of Income-tax, Delhi-VI, New Delhi and the Income-tax Officer, Provident Fund Circle on 12th June, 1985 wherein certain clarifications were given by the Board relating to the recognition and de-recognition of Provident Funds. 2. The Board desire that these clarifications may please be kept in view by all the Commissioners of Income-tax while dealing with the recognition/de-recognition of Provident Funds. 3. This fact may be brought to the notice of all the officers working in your charge.