Rule – 93, Arrangements on winding up, etc., of business
March 28, 2018
Rule – 95, Application for approval
March 28, 2018

Rule – 94, Arrangements for winding up, etc., of fund

94. 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 subject to such conditions as may be imposed by, the 31[Chief Commissioner or Commissioner].

Reference: www.incometaxindia.gov.in

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