March 28, 2018Published by Law@HostBooks at March 28, 2018Categories All Rules Income-tax RulesRule – 103, Ordinary annual contributions43103. The ordinary annual contribution by the employer to a fund shall be made on […]
March 28, 2018Published by Law@HostBooks at March 28, 2018Categories All Rules Income-tax RulesRule – 102, Admission of directors to a fund102. Where the employer is a company42 as defined in clause (i) of sub-section (1) […]
March 28, 2018Published by Law@HostBooks at March 28, 2018Categories All Rules Income-tax RulesRule – 101A, Nomination101A. (1) An employee may be allowed by the trustees of the gratuity fund to […]
March 28, 2018Published by Law@HostBooks at March 28, 2018Categories All Rules Income-tax RulesRule – 101, Investment of fund moneys101. All moneys contributed to the fund after the 36[31st day of October, 1974] or […]
March 28, 2018Published by Law@HostBooks at March 28, 2018Categories All Rules Income-tax RulesRule – 100, Conditions regarding trustees100. (1) The trust shall have at least two trustees provided that a company33 [as […]
March 28, 2018Published by Law@HostBooks at March 28, 2018Categories All Rules Income-tax RulesRule – 99, Establishment of fund and trust99. The fund and the trust shall be established in India. Reference: www.incometaxindia.gov.in
March 28, 2018Published by Law@HostBooks at March 28, 2018Categories All Rules Income-tax RulesRule – 98, Definitions98. In this Part— (a) “beneficiary” means a person referred to in clause (b) of […]
March 28, 2018Published by Law@HostBooks at March 28, 2018Categories All Rules Income-tax RulesRule – 97, Appeal97. An appeal under sub-rule (1) of rule 8 of Part B of the Fourth […]
March 28, 2018Published by Law@HostBooks at March 28, 2018Categories All Rules Income-tax RulesRule – 96, Amendment of rules, etc., of fund96. No alteration in the rules, constitution, objects or conditions of an approved fund shall […]
March 28, 2018Published by Law@HostBooks at March 28, 2018Categories All Rules Income-tax RulesRule – 95, Application for approval95. (1) The application for approval of a fund or part of a fund under […]