Any amount retained by the Employees’ Trust Fund (ETF) Board, any Provident Fund or Employer as per the Circular No. SEC/2020/02 of the Commissioner General of Inland Revenue, dated 18.02.2020 as income tax on terminal benefits due for the retiring employees for which such employees were required to produce a Direction from the Inland Revenue Department (IRD) within 90 days from the date of such retention of tax, and if that 90 days period expires on or after 06-10-2020