TDS on accumulated RPF balance post cessation of Employment till withdrawal?

WHETHER TDS IS REQUIRED TO BE DEDUCTED ON INTEREST EARNED ON ACCUMULATED BALANCE IN RECOGNISED PROVIDENT FUND FROM THE DATE OF CESSATION OF EMPLOYMENT TILL WITHDRAWAL? In a recent decision of the Bengaluru ITAT, in the case of “The ACIT, Circle-1(2)(1) Bengaluru vs. Shri Dilip Ranjrekar, in ITA No. 858/Bang/2016, dated 10.11.2017, the assessee, an employee in Wipro Ltd., had retired from the company on 1.4.2002. As on the date of retirement, his accumulated provident fund balance, in the recognised provident fund, of contributions plus interest was Rs. 37,93,588/-. The assessee didn’t with...