Rule – 108, Arrangements for winding up of the fund
March 28, 2018
Rule – 110, Amendment of rules, etc., of fund
March 28, 2018

Rule – 109, Application for approval

109. (1) The application for approval of a gratuity fund under sub-rule (1) of rule 4 of Part C of the Fourth Schedule shall contain the following information :—

(a) Name of employer and address, his business, profession, etc., also his principal place of business.
(b) Classes and number of employees entitled to admission to the fund—
(i) in India ;
(ii) outside India.
(c) Place where the accounts of the fund are or will be maintained.
(d) If the fund is already in existence, the details of investment of the fund.
(2) A verification in the following form shall be annexed to the application :—

FORM OF VERIFICATION

We/I, the trustee(s) of the abovenamed fund, do declare that what is stated in the above application is true to the best of our/my information and belief, and that the documents sent herewith are the originals or true copies thereof.

Reference: www.incometaxindia.gov.in

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