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 gratuity fund definitions clarify beneficiary, fund, trust, and trustee for gratuity arrangements. Approved gratuity funds are governed by defined expressions for the purposes of this Part. A beneficiary is the person described in clause (b) of rule 3 of Part C of the Fourth Schedule for whom gratuity is provided. A fund means a gratuity fund. A trust means the trust under which the fund is established, and trustee means a 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 gratuity fund definitions clarify beneficiary, fund, trust, and trustee for gratuity arrangements.
Approved gratuity funds are governed by defined expressions for the purposes of this Part. A beneficiary is the person described in clause (b) of rule 3 of Part C of the Fourth Schedule for whom gratuity is provided. A fund means a gratuity fund. A trust means the trust under which the fund is established, and trustee means a trustee of that trust.
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