Tax On PF Withdrawl

I have a query which I had raised in this forum earlier.
1) If i am unemployed for two months or more, is the PF withdrawn from earlier company taxable even if I have not completed 60 months / 5 years ??
2) Lets say a person works for company A for x months then joins company B and gets his PF transferred to company B, works there for several months. He then leaves company B and wants to withdraw the PF. In this case whether the total tenure ( A+B) would be calculated or only the tenure with company B would be calculated for tax exemption ??
Regards
Saurabh

Mr.dibyendu,
Employees can contribute to pf BUT EMPLOyers contribution will not go to pension fund. It will directly reflects on A/c No. (I,e employees contribution)

Dear friends, if there is any amendment from PF authorities side, please let me have a copy or reference number.