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
111AA. The percentage of the value of the asset and the amount referred to in sub-clause (i) of clause (b) of section 55A shall, respectively, be 15 per cent and […]
110. No alteration in the rules, constitution, objects or conditions of an approved fund shall be made without the prior approval of the 47[Chief Commissioner or Commissioner]. Reference: www.incometaxindia.gov.in
109. (1) The application for approval of a gratuity fund under sub-rule (1) of rule 4 of Part C of the Fourth Schedule shall contain the following information :— (a) […]
108. 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 […]
107. 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 […]
106. 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. Reference: www.incometaxindia.gov.in