Rule – 82, Definitions

Published by Law@HostBooks at March 28, 2018

Tags

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