{"id":6040,"date":"2018-03-28T12:31:11","date_gmt":"2018-03-28T07:01:11","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=6040"},"modified":"2018-08-09T16:22:40","modified_gmt":"2018-08-09T10:52:40","slug":"rule-82-definitions","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-82-definitions\/","title":{"rendered":"Rule &#8211; 82, Definitions"},"content":{"rendered":"<div id=\"dvHtmlContent\" class=\"viewerContent\">\n<div>\n<div id=\"103520000000014981\">\n<div>\n<p><strong>82<\/strong><strong>.<\/strong>&nbsp;In this Part&mdash;<\/p>\n<table class=\"list\">\n<tbody>\n<tr>\n<td align=\"right\" valign=\"top\">(<em>1<\/em>)<\/td>\n<td align=\"justify\" valign=\"top\">&nbsp;<\/td>\n<td class=\"list\" align=\"justify\" valign=\"top\">&#8220;beneficiary&#8221; means a person referred to in clause (<em>b<\/em>) of rule 3 of Part B of the Fourth Schedule for whom provision of annuity is made;<\/td>\n<\/tr>\n<tr>\n<td align=\"right\" valign=\"top\">(<em>2<\/em>)<\/td>\n<td align=\"justify\" valign=\"top\">&nbsp;<\/td>\n<td class=\"list\" align=\"justify\" valign=\"top\">&#8220;fund&#8221; means a superannuation fund or a part of a superannuation fund&nbsp;<sup><a id=\"rfn12\"><\/a>12<\/sup>[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<\/td>\n<\/tr>\n<tr>\n<td align=\"right\" valign=\"top\">(<em>3<\/em>)<\/td>\n<td align=\"justify\" valign=\"top\">&nbsp;<\/td>\n<td class=\"list\" align=\"justify\" valign=\"top\">&#8220;trust&#8221; means the trust under which the superannuation fund is esta-blished and &#8220;trustee&#8221; means a trustee thereof.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div id=\"footnote\">&nbsp;<\/div>\n<\/div>\n<\/div>\n<\/div>\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\">&nbsp;<\/div>\n<div class=\"section section-post-about\">&nbsp;<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>82.&nbsp;In this Part&mdash; (1) &nbsp; &#8220;beneficiary&#8221; means a person referred to in clause (b) of<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":[568,8297,8296,750,8820],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/6040"}],"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=6040"}],"version-history":[{"count":1,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/6040\/revisions"}],"predecessor-version":[{"id":6919,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/6040\/revisions\/6919"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=6040"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=6040"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=6040"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=6040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}