However, my contribution to provident fund (PF) was for less than five years, from November 2008 to May 2013. In your case, you have rendered continuous service with your employer for a period of five years or more. However, the participatory and contributory period in the PF fund was less than five years. Based on a plain reading of the law, it can be construed that as your service period is five years or more, the withdrawals (to the extent specified) should not be taxable in your hands. Hence, this position is not free from doubt specially as the reasons of your non-contributory period is unknown.

Source: Mint June 02, 2019 14:03 UTC