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 fund amendments require prior approval before any change to rules, constitution, objects, or conditions takes effect. No alteration in the rules, constitution, objects or conditions of an approved gratuity fund may be made without the prior approval of the Chief ... Summary
Approved gratuity fund amendments require prior approval before any change to rules, constitution, objects, or conditions takes effect.
No alteration in the rules, constitution, objects or conditions of an approved gratuity fund may be made without the prior approval of the Chief Commissioner or Commissioner. The provision imposes a compliance condition requiring prior administrative sanction before any amendment affecting the fund's governing framework, purpose, or qualifying conditions can take effect.
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