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.



Leave a Reply

Your email address will not be published. Required fields are marked *

72 − = 66

Stay Connected

Never miss out on what’s new in GST,
Accounting, TDS, and Tax compliance.

Subscribe to our newsletter.

Connect with us on WhatsAapp.

Want to know more about HostBooks?

We'll help you out!

+ 20 = 24
Please contact me by: