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312.  Contribution to recognised provident fund – Rules 68 and 69 of Income-tax Rules governing house building advances from provident fund accounts amended – Pending matters on the point to be decided in accordance with amended rules.

1. The Board have been receiving representations from various associations/ unions/chambers/industries, etc., for amendment of rule 68 of the Income-tax Rules, 1962 which govern the rules regarding house building advances from the Provident Fund accounts of the employees.  Rule 68/69 has since been amended vide Board’s Notification No. SO 789, dated 1-11-1983 which is being circulated separately.  It is requested that all the pending matters, on this point, should be decided in accordance with the said notification.

2. Copy of the notification may also please be exhibited on the notice boards of all the offices and sub-offices of the Income-tax Department.

Circular : No. 373 [F. No. 215/43/83-IT(A-II)],  dated 14-12-1983.

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