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        Income Tax

        Rule 99 - Establishment of fund and trust

        Income-tax Rules, 1962
        Chapter XIV
        APPROVED GRATUITY FUNDS

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        Approved gratuity funds must be established in India as a basic compliance condition for the related trust. Approved gratuity funds and the related trust must be established in India. The rule imposes a territorial condition for the creation of the fund and trust, requiring both to be established within India as a basic compliance requirement under the Income-tax Rules governing approved gratuity funds.
                        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 funds must be established in India as a basic compliance condition for the related trust.

                              Approved gratuity funds and the related trust must be established in India. The rule imposes a territorial condition for the creation of the fund and trust, requiring both to be established within India as a basic compliance requirement under the Income-tax Rules governing approved gratuity funds.


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