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Indian Income Tax Rules, 1962
 
Part XIV
 
Gratuity Funds
 
Rule No. Particulars
98   Definitions



99   Establishment of fund and trust



100   Conditions regarding trustees



101   Investment of fund moneys



101A   Nomination



102   Admission of directors to a fund



103   Ordinary annual contributions



104   Initial contributions



105   Penalty if employee assigns or charges interest in fund



106   Employer not to have interest in fund moneys



107   Arrangements for winding up, etc., of business



108   Arrangements for winding up of the fund



109   Application for approval



110   Amendment of rules, etc., of fund



111   Appeal



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