March 28, 2018
Published by Law@HostBooks at March 28, 2018
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Rule – 105, Penalty if employee assigns or charges interest in fund

105. If an employee assigns or creates a charge upon his beneficial interest in a fund, the 46[Assessing Officer] shall give notice to the employee that if he does not […]
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March 28, 2018
Published by Law@HostBooks at March 28, 2018
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Rule – 104, Initial contributions

45104. The amount to be allowed as a deduction on account of an initial contribution which an employer may make in respect of the past services of an employee admitted […]
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March 28, 2018
Published by Law@HostBooks at March 28, 2018
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Rule – 103, Ordinary annual contributions

43103. The ordinary annual contribution by the employer to a fund shall be made on a reasonable basis as may be approved by the 44[Chief Commissioner or Commissioner] having regard […]
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March 28, 2018
Published by Law@HostBooks at March 28, 2018
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Rule – 102, Admission of directors to a fund

102. Where the employer is a company42 as defined in clause (i) of sub-section (1) of section 3 of the Companies Act, 1956 (1 of 1956), a director of the […]
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March 28, 2018
Published by Law@HostBooks at March 28, 2018
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Rule – 101A, Nomination

101A. (1) An employee may be allowed by the trustees of the gratuity fund to make a nomination conferring on one or more persons the right to receive the amount […]
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March 28, 2018
Published by Law@HostBooks at March 28, 2018
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Rule – 101, Investment of fund moneys

101. All moneys contributed to the fund after the 36[31st day of October, 1974] or received or accruing after that date by way of interest or otherwise to the fund […]
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March 28, 2018
Published by Law@HostBooks at March 28, 2018
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Rule – 100, Conditions regarding trustees

100. (1) The trust shall have at least two trustees provided that a company33 [as defined in clause (i) of sub-section (1) of section 3 of the Companies Act, 1956 […]
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March 28, 2018
Published by Law@HostBooks at March 28, 2018
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Rule – 99, Establishment of fund and trust

99. The fund and the trust shall be established in India. Reference: www.incometaxindia.gov.in
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March 28, 2018
Published by Law@HostBooks at March 28, 2018
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Rule – 98, Definitions

98. In this Part— (a) “beneficiary” means a person referred to in clause (b) of rule 3 of Part C of the Fourth Schedule for whom provision of gratuity is […]
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