Part DCASafe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC )
Approved gratuity funds must be established in India as a basic compliance condition for the related trust. Approved gratuity funds and the related trust must be established in India. The rule imposes a territorial condition for the creation of the fund and ... Summary
Approved gratuity funds must be established in India as a basic compliance condition for the related trust.
Approved gratuity funds and the related trust must be established in India. The rule imposes a territorial condition for the creation of the fund and trust, requiring both to be established within India as a basic compliance requirement under the Income-tax Rules governing approved gratuity funds.
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