Dismissing the appeal of the assessee the Tribunal held that ; the contributions to the provident fund that was not recognised by the Chief Commissioner or the Commissioner in accordance with the rules contained in the Part A of the Fourth Schedule or under a scheme framed under the Employees’ Provident Funds Act, 1952, therefore  not entitled to deduction under S. 80C . Interest accrued to the assessee on the contributions to such unrecognised provident fund is taxable as income from other sources . Accordingly the assessee is liable to deduct tax at source u/s 192 of the Act. ( AY.2007 -08 , 2008 -09)