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Indian Income Tax Rules, 1962
Part XIII
Approved Superannuation Funds
Rule No.
Particulars
82
Definitions
83
Establishment of fund and trust
84
Conditions regarding trustees
85
Investment of fund moneys
86
Admission of directors to a fund
87
Ordinary annual contributions
88
Initial contributions
89
Scheme of insurance or annuity
90
Commutation of annuity
91
Beneficiary not to have any interest in insurance and employer not to have any interest in fund's moneys
92
Penalty if employee assigns or charges interest in fund
93
Arrangements on winding up, etc., of business
94
Arrangements for winding up, etc., of fund
95
Application for approval
96
Amendment of rules, etc., of fund
97
Appeal
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