Part DCA - Safe 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 superannuation fund definitions clarify beneficiary, fund, and trust roles for employer-funded pensions and annuity payments. Definitions designate a beneficiary as a person provided an annuity, a fund as a superannuation fund or part established solely to pay pension or family pension by an employer to employees, and a trust as the trust under which the fund is established with the trustee being its trustee.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Approved superannuation fund definitions clarify beneficiary, fund, and trust roles for employer-funded pensions and annuity payments.
Definitions designate a beneficiary as a person provided an annuity, a fund as a superannuation fund or part established solely to pay pension or family pension by an employer to employees, and a trust as the trust under which the fund is established with the trustee being its trustee.
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