Income-tax Rules Archives - Page 8 of 50

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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 […]

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 […]

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

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 […]

March 28, 2018

Published by Law@HostBooks at March 28, 2018

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Rule – 97, Appeal

97. An appeal under sub-rule (1) of rule 8 of Part B of the Fourth Schedule shall be made in Form No. 43 and shall be verified in the manner […]

March 28, 2018

Published by Law@HostBooks at March 28, 2018

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Rule – 96, Amendment of rules, etc., of fund

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

March 28, 2018

Published by Law@HostBooks at March 28, 2018

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Rule – 95, Application for approval

95. (1) The application for approval of a fund or part of a fund under sub-rule (1) of rule 4 of Part B of the Fourth Schedule shall contain the […]

March 28, 2018

Published by Law@HostBooks at March 28, 2018

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Rule – 94, Arrangements for winding up, etc., of fund

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 […]

March 28, 2018

Published by Law@HostBooks at March 28, 2018

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Rule – 93, Arrangements on winding up, etc., of business

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 […]

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