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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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