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of <h1>Rules for recognition, administration and tax treatment of employee provident, superannuation and gratuity funds, including contributions and withdrawals</h1> Prescribes rules for recognition/approval of provident, superannuation and gratuity funds maintained for employees, including eligibility, trust and investment composition, contribution mechanics, vesting, payment and withdrawal conditions, and situations for exclusion or inclusion of accumulated balances in taxable income. Tax consequences include deeming excess employer contributions or excessive interest as employee income, deduction at source on certain payments, and tax treatment of transferred or repaid amounts. Authorities may grant, withdraw or relax recognition/approval, inspect accounts, require returns, make rules on administration and investments, and employers or trustees may appeal adverse orders; trustees retain liabilities on cessation of approval.
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