law: The Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948
  1[4. Fund to be recognised under Act 43 of 1961.-
  For the purposes of the Income-tax Act, 1961, the Fund shall be deemed to be a recognised Provident Fund within the meaning of Part A of the Fourth Schedule to that Act.]
  1. Subs. by Act 23 of 1996, s. 6, for section 4 (w.e.f. 31-3-1996).