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Rule 108 of Income Tax Rules 1962: Arrangements for winding up of the fund

Rule 108 : Arrangements for winding up of the fund
(Part XIV : Approved Gratuity Funds)

"Any arrangements for the winding up of the fund or for its amalgamation with another fund shall be subject to the prior approval of, and to such conditions as may be imposed by, the Chief Commissioner or Commissioner."

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

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