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Rule 106 of Income Tax Rules 1962: Employer not to have interest in fund moneys

Rule 106 : Employer not to have interest in fund moneys
(Part XIV : Approved Gratuity Funds)

"No money belonging to the fund shall be receivable by the employer under any circumstances nor shall the employer have any lien or charge on the fund."

Check at Income Tax Dept. official site for latest version of the Rule.

This page was created/last updated on 17th October 2016.

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