Section 2 Clause 90 - Recognised Provident Fund
“Recognised Provident Fund” means such provident fund as is approved by the Commissioner under the provisions of Part 3 of the Second Schedule;
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.