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
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 […]
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 […]
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 […]
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 […]
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 […]