{"id":5745,"date":"2018-03-21T14:57:13","date_gmt":"2018-03-21T09:27:13","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5745"},"modified":"2018-08-09T16:23:09","modified_gmt":"2018-08-09T10:53:09","slug":"rule-33-statement-deduction-tax-contributions-paid-trustees-approved-superannuation-fund","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-33-statement-deduction-tax-contributions-paid-trustees-approved-superannuation-fund\/","title":{"rendered":"Rule &#8211; 33 Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund"},"content":{"rendered":"<p><strong>33.<\/strong> (1) In cases where the trustees of an approved superannuation fund pay any contributions made by an employer, including interest on such contributions, to an employee during his life-time, they shall send within two months from the end of the financial year to the Assessing Officer referred to in rule 36A, a statement giving the following particulars, namely :\u2014<\/p>\n<p style=\"padding-left: 30px;\">(i) name of the superannuation fund;<br \/>\n(ii) name and address of the employee;<br \/>\n(iii) the period for which the employee has contributed to the superannuation fund;<br \/>\n(iv) the amount of contribution repaid on account of principal and interest;<br \/>\n(v) the average rate of deduction of tax during the preceding three years; and<br \/>\n(vi) the amount of tax deducted on repayment.<\/p>\n<p>(2) A verification in the following Form shall be annexed to the statement referred to in sub-rule (1) :<\/p>\n<p style=\"padding-left: 30px; text-align: center;\">FORM OF VERIFICATION<\/p>\n<p>We\/I, the trustee(s) of the above named fund, do declare that what is stated in the above statement is true to the best of our\/my information and belief.]<\/p>\n<div class=\"section the_content has_content\">\n<div class=\"section_wrapper\">\n<div class=\"the_content_wrapper\">\n<div id=\"dvFooter\" class=\"viewerFooter\">\n<div class=\"section the_content has_content\">\n<div class=\"section_wrapper\">\n<div class=\"the_content_wrapper\">\n<div id=\"dvFooter\" class=\"viewerFooter\">\n<div class=\"section the_content has_content\">\n<div class=\"section_wrapper\">\n<div class=\"the_content_wrapper\">\n<div id=\"dvFooter\" class=\"viewerFooter\">\n<div class=\"section the_content has_content\">\n<div class=\"section_wrapper\">\n<div class=\"the_content_wrapper\">\n<div id=\"dvFooter\" class=\"viewerFooter\">\n<div class=\"section the_content has_content\">\n<div class=\"section_wrapper\">\n<div class=\"the_content_wrapper\">\n<div id=\"dvFooter\" class=\"viewerFooter\">\n<div class=\"section the_content has_content\">\n<div class=\"section_wrapper\">\n<div class=\"the_content_wrapper\">\n<div id=\"dvFooter\" class=\"viewerFooter\">\n<div class=\"section the_content has_content\">\n<div class=\"section_wrapper\">\n<div class=\"the_content_wrapper\">\n<div id=\"dvFooter\" class=\"viewerFooter\">\n<div class=\"section the_content has_content\">\n<div class=\"section_wrapper\">\n<div class=\"the_content_wrapper\">\n<p>Reference: www.incometaxindia.gov.in<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"section section-post-footer\"><\/div>\n<div class=\"section section-post-about\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"section section-post-footer\"><\/div>\n<div class=\"section section-post-about\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"section section-post-footer\"><\/div>\n<div class=\"section section-post-about\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"section section-post-footer\"><\/div>\n<div class=\"section section-post-about\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"section section-post-footer\"><\/div>\n<div class=\"section section-post-about\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"section section-post-footer\"><\/div>\n<div class=\"section section-post-about\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"section section-post-footer\"><\/div>\n<div class=\"section section-post-about\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>33. (1) In cases where the trustees of an approved superannuation fund pay any contributions<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[403,8298,566,400,568,885,279,1946,4967,8297,8296,306,6695],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5745"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=5745"}],"version-history":[{"count":1,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5745\/revisions"}],"predecessor-version":[{"id":7028,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5745\/revisions\/7028"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5745"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5745"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5745"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}