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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>Approved gratuity funds definitions clarify beneficiary, fund, and trust roles under income tax rules for gratuity provision.</h1> Definitions for approved gratuity funds designate beneficiary as the person for whom gratuity is provided under the Fourth Schedule provision, fund as the gratuity fund, and trust and trustee as the trust establishing the fund and its trustee respectively, thereby delineating the entities and roles governed by the Part.

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