law: Employee's Provident Funds Miscellaneous Provisions Act, 1952
  9. Fund to be recognized under Act 11 of 1922
  For the purposes of the Indian Income Tax Act,
  
  1922, the Fund shall be deemed to be a recognized provident fund within the
  
  meaning of Chapter IX-A of that Act:
  [PROVIDED that nothing contained in the
  
  said Chapter shall operate to render ineffective any provision of the Scheme
  
  (under which the Fund is established) which is repugnant to any of the
  
  provisions of that Chapter or of the rules made thereunder.]]