Taxability of epf amount

N satya krishna (Tax Practitioner) (57 Points)

29 August 2018  

Withdrawel of Provident fund amount after completing 5 years of service is exempt from tax. Here my doubt is whether those 5 years must be under same employer or the assesse can change the employer ?  (i.e., from one employer to other employer)

Note: Assesse is a software employee and he changed the company during that period of 5 years