Interest from NRE accounts, PPF account etcA taxpayer has to pay tax on certain income even if he/she has not earned it:a: Income earned through investments in the name of a child (below 18 years). For eg, if you are travelling by air, it is limited to economy class airfare for the shortest route to your destination. Keep the bills handy.If you haven't availed of your entitled leave, you may have an option to get it encashed. However, if you withdraw prior to completion of 5 years of service, the withdrawal becomes taxable under various heads of income. There are a few other scenarios where the PF withdrawal is tax-free such as termination on account of ill health etc.

Source: Times of India February 02, 2017 04:52 UTC