Income Tax Act, 1961
Sch. IV Part A Rule 12. ACCOUNTS OF RECOGNISED PROVIDENT FUNDS.
(1) The accounts of a recognised provident fund shall be maintained by the trustees of the fund and shall be in such form and for such periods, and shall contain such particulars, as the Board may prescribe 2348 .
(2) The accounts shall be open to inspection at all reasonable times by income-tax authorities, and the trustees shall furnish to the Assessing Officer such abstracts thereof as the Board may prescribe.
