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Rule 109 of Income Tax Rules 1962: Application for Approval (Gratuity Funds)
Rule 109 : Application for approval
(Part XIV : Approved Gratuity Funds)
"(1) The application for approval of a gratuity fund under sub-rule (1) of rule 4 of Part C of the Fourth Schedule shall contain the following information :—
(a) Name of employer and address, his business, profession, etc., also his principal place of business. (b) Classes and number of employees entitled to admission to the fund—
(i) in India ; (ii) outside India.
(c) Place where the accounts of the fund are or will be maintained. (d) If the fund is already in existence, the details of investment of the fund.
(2) A verification in the following form shall be annexed to the application :—
FORM OF VERIFICATION
We/I, the trustee(s) of the abovenamed fund, do declare that what is stated in the above application is true to the best of our/my information and belief, and that the documents sent herewith are the originals or true copies thereof."
Reference/Source: Check at Income Tax site for latest version of the Rules - link