Section 191 — Tax on accumulated balance of recognised provident fund: its source in the Income-tax Act, 1961

Section 191 (Tax on accumulated balance of recognised provident fund) of the Income-tax Act, 2025 corresponds to Section 111 (Tax on accumulated balance of recognised provident fund) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 111 — Tax on accumulated balance of recognised provident fund

read both texts · §111 (1961) vs §191 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 191 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 111 of the Income-tax Act, 1961.

What does Section 191 of the Income-tax Act, 2025 deal with?

Section 191 — "Tax on accumulated balance of recognised provident fund", under CHAPTER XIII - Determination of tax in special cases of the Income-tax Act, 2025.

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same chapter · chapter xiii - determination of tax in special cases · income-tax act, 2025

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 — Tax on certain incomes
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

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536