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 […]
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 […]
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 […]
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
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 […]
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 […]