March 28, 2018

Rule – 88, Initial contributions

1888. Subject to any condition which the Board may think fit to specify under clause […]
March 28, 2018

Rule – 87, Ordinary annual contributions

1887. The ordinary annual contribution by the employer to a fund in respect of any […]
March 28, 2018

Rule – 86, Admission of directors to a fund

86. Where the employer is a company17 as defined in clause (i) of sub-section (1) of section […]
March 28, 2018

Rule – 85, Investment of fund moneys

85. All moneys contributed to the fund after the 31st day of October, 1974, or received […]
March 28, 2018

Rule – 84, Conditions regarding trustees

84. (1) The trust shall have at least two trustees, provided that a company [as […]
March 28, 2018

Rule – 83, Establishment of fund and trust

83. The fund and the trust shall be established in India. Reference: www.incometaxindia.gov.in
March 28, 2018

Rule – 82, Definitions

82. In this Part— (1)   “beneficiary” means a person referred to in clause (b) of […]
March 28, 2018

Rule – 81, Appeal

81. An appeal under sub-rule (1) of rule 13 of Part A of the Fourth […]
March 28, 2018

Rule – 80, Exemption from tax when recognition withdrawn

80. If the 9[Chief Commissioner or Commissioner] withdraws recognition from a provident fund, the balance to the […]
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