Section 132 of Finance Act 2018
[Section 132 of Finance Act 2018 deals with Insertion of new section 14A and is covered in CHAPTER VIII MISCELLANEOUS]
Insertion of new section 14A
132. After section 14 of the principal Act, the following section shall be inserted, namely:—
“14A. Protection against attachment.—The amount standing to the credit of any depositor in the Public Provident Fund Scheme shall not be liable to attachment under any decree or order of any court in respect of any debt or liability incurred by the depositor.”.