Rule – 107, Arrangements for winding up, etc., of business
March 28, 2018Rule – 109, Application for approval
March 28, 2018
108. Any arrangements for the winding up of the fund or for its amalgamation with another fund shall be subject to the prior approval of, and to such conditions as may be imposed by, the 47[Chief Commissioner or Commissioner.
Reference: www.incometaxindia.gov.in
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