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