How to merge two PF accounts, and is a withdrawal taxable?

The latest UAN linked to your last employer should be retained, and the older one linked to your first employment must be merged ...
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Now, PF funds will be transferred to the new account as soon as you change jobs; EPFO has eliminated this hassle.

New EPFO Transfer Rules: The government has implemented new rules for the EPFO. Now, simply change jobs, and your PF transfer will occur automatically. No hassle of filling out forms, no waiting. Have ...
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EPFO 3.0: No need to visit the office to merge your PF accounts! The transfer request will do the job.

EPFO 3.0 PF Account Merge Process: Employees often face significant difficulties merging their PF accounts when they change ...