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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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