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Contents of the Social Security Code

The Code on Social Security, 2020

Section 18. Fund to be recognised under Act 43 of 1961

In force since 21 Nov 2025Chapter III — Employees’ Provident Fund

Official text

For the purposes of the Income-tax Act, 1961, the Provident Fund shall be deemed to be a recognised provident fund within the meaning of clause (38) of section 2 of that Act:

Provided that nothing contained in the said Act shall operate to render ineffective any provision of the Provident Fund Scheme (under which the Provident Fund is established) which is repugnant to any of the provisions of that Act or of the rules made thereunder.

Source: The Code on Social Security, 2020, Act No. 36 of 2020 — Gazette of India, p. 25 of the PDF. Open our copy at p. 25 · official download · all sources

Official sources differ

The Gazette text (shown) and the India Code consolidated copy read differently here:

  • marginal heading: Gazette “recognised”; India Code “recognized” (spelling)

Commencement In force since 21 Nov 2025

Notification wording (1)
  • S.O. 5319(E), in force from 21 Nov 2025: “sections 17 to 141”