What is the treatment of payment at the time of termination from un-recognised provident fund u/s 10(12)?

Manual - Exempted Income u/s 10 - Salary Specific

 The tax treatment of such payment is as follows:

1.  Employee's contribution is not chargeable to tax; interest on employee contribution is taxed under the head “Income from other sources”
2. Employer's contribution and interest thereon are taxed as salary income, however, an employee can claim relief in section 89 in respect of such payment.

Dated: 18-5-2018