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          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.

          <h1>Establishment of Fund and Trust: approved superannuation funds must have their fund and trust established in India under the rules.</h1> Rule 83 of the Income-tax Rules, 1962 requires that the fund and the trust connected with an approved superannuation fund must be established in India, imposing a territorial condition on the location of those entities for purposes of approved superannuation arrangements.

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