Provident fund constituted under Gujarat Co-operative Societies Act, 1961 would be treated as 'RPF'

IT : A provident fund which has been constituted under section 72 of Gujarat Co-operative Societies Act, 1961 and administered under section 71 of said Act would be treated as a fund contemplated in definition of section 2(38) and provisions of sections 36(1)(iv) and 40A(9) would apply to such a fund

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