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Rule 99 of Income Tax Rules 1962: Establishment of Fund and Trust (Gratuity Funds)
Rule 99 :
Establishment of fund and trust
(Part XIV : Approved Gratuity Funds)
The fund and the trust shall be established in India.
Reference/Source: Check at Income Tax site for latest version of the Rules
This page was last updated on 17th October 2016.
Income Tax Rules 1962
Rule 99 of IT Rules
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