Rule – 81, Appeal
March 28, 2018
Rule – 83, Establishment of fund and trust
March 28, 2018

Rule – 82, Definitions

82. In this Part—

(1)   “beneficiary” means a person referred to in clause (b) of rule 3 of Part B of the Fourth Schedule for whom provision of annuity is made;
(2)   “fund” means a superannuation fund or a part of a superannuation fund 12[which includes a fund, by whatever name called, established or constituted with a sole purpose of making payment of pension or family pension by the employer to his employees]; and
(3)   “trust” means the trust under which the superannuation fund is esta-blished and “trustee” means a trustee thereof.
 

Reference: www.incometaxindia.gov.in

 

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