§191
Section 191 — Tax on accumulated balance of recognised provident fund
In plain terms: This section deals with tax on the accumulated balance of a recognised provident fund that becomes taxable because the conditions in Schedule XI (Part A, paragraph 8) are not met. The tax is computed as provided in paragraph 9 of that Part.
Where the accumulated balance due to an employee participating in a recognised provident fund is included in his total income, owing to the provisions of paragraph 8 of Part A of Schedule XI not being applicable, the Assessing Officer shall calculate the total of the various sums of tax as per the provisions of paragraph 9 thereof.