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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."

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

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