How is the tax on EPF interest calculated?

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I have contributed continuously to the Employees Provident Fund (EPF) for over 10 years until 31 December 2015, when I was working with a company(say, ABC) . After quitting the firm, I did not withdraw my EPF and worked independently and with small companies that were not obligated to contribute to EPF for two years (2016 and 2017). I joined employer (say, XYZ) on 1 January 2018 and resumed contributing to EPF until 31 December 2019. I transferred my EPF from employer ABC to employer XYZ only in October 2022 and withdrew my entire EPF balance on 30 April without any tax deducted at source (TDS) by EPFO. Is EPF interest that accrued during the periods when I was not contributing to EPF taxable? Specifically, is the interest earned between 1 January 2016 and 31 December 2017 and between 1 January 2020 and 30 April taxable in the financial years in which the interest was earned? —Name withheld on request The accumulated provident fund (PF) balance to the credit of the employee as on the date of cessation of employment, is exempt from tax, if he/she has rendered continuous service for five years or more.

Where an employee changes his job and transfers his PF balance from previous employer to new employer, the period of employment with the previous employer(s) is also included in computing the period of continuous service. As you transferred the PF balance with your previous employer (ABC) to your account with subsequent employer (XYZ) and thereafter withdrew the accumulated PF balance, the period of five years would also include the period of service with ABC.