96. No alteration in the rules, constitution, objects or conditions of an approved fund shall be made without the prior approval of the 31[Chief Commissioner or Commissioner. Reference: www.incometaxindia.gov.in
94. 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 subject to such conditions […]
93. Where the employer’s trade or undertaking is to be wound up or discontinued, the trustees shall, with the prior approval of, and subject to such conditions as may be […]
92. If an employee assigns or creates a charge upon his beneficial interest in a fund, the 27[Assessing Officer] shall give notice to the employee that if he does not […]
91. (1) No beneficiary shall have any interest in any insurance policy taken out by the trustees under the rules of a fund and he shall be entitled only to […]
90. Any payment in commutation of annuity shall not exceed— (a) in a case where the employee receives any gratuity, the commuted value of 25[one-third] of the annuity which he is […]
89. For the purpose of providing the annuities for the beneficiaries, the trustees shall— (i) enter into a scheme of insurance with the Life Insurance Corporation established under the Life […]