Do I need to pay tax on EPF money if closed before 5 yrs and total does not cross taxable income ?

PF/VPF qamount is normally free from tax, including interest gained on it. But if its closed before 5yr continuous service, then its taxable.

So, if i close my account before 5 yr but the final amount i receive will not cross my tax limit for that FY, then should i pay any tax on PF/VPF ?

Or can i close my account next FY and say i don’t cross the limit, then can i make it tax free ?