EPF TDS Treatment | TRANSFER IN - SAME OFFICE to New UAN

Vivek (XYZ) (26 Points)

16 February 2022  

Hi all,

Please bear with my scenario and help me understand my query.

Background:

  • Sep-2006 to May-2012 :  Worked for company ABC in India - Contribution to EPF account (Say UAN1 ) - Service period >  5years
  • June-2012 to May-2014:  Moved abroad for another assignment - Didnt withdraw any EPF amount (Account remained ASIS)
  • June-2014 to  Dec.2017 -  Resumed working for same company ABC in India -  New EPF account was created  (Say UAN2) - Service period <  5years
  • Jan-2018 to Jan-2022 -  Moved abroad for another assignment.

I had recently transferred the amount lying in UAN1 to UAN2, so all the contributions + interest is now in UAN2.

I want to withdraw the full money (PF + Pension) via the Online Claim process now . 

Queries :

  1. TDS is applicable on Full PF amount in UAN2  or only the portion that was accumulated in UAN2 (i.e shouldnt the portion that was transferred from UAN1 be exempted from TDS as there the service was > 5 years )
  2.  If I fill form 15G , which income should i consider for declaring for TDS exemption - Full PF amount in UAN2 or only the portion that was accumulated in UAN2.