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 funds: definitions of beneficiary, fund and trust for employer pension and family pension arrangements. Approved superannuation funds are defined by reference to the beneficiary, the fund, and the trust under which the fund is established. A beneficiary is a person for whom annuity is provided under the relevant Fourth Schedule provision. A fund includes a superannuation fund, or part of it, established solely for an employer to make pension or family pension payments to employees. A trust means the trust under which the fund is established, and trustee means the trustee of that trust.
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 funds: definitions of beneficiary, fund and trust for employer pension and family pension arrangements.
Approved superannuation funds are defined by reference to the beneficiary, the fund, and the trust under which the fund is established. A beneficiary is a person for whom annuity is provided under the relevant Fourth Schedule provision. A fund includes a superannuation fund, or part of it, established solely for an employer to make pension or family pension payments to employees. A trust means the trust under which the fund is established, and trustee means the trustee of that trust.
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