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)
Nomination under approved gratuity funds requires family-based beneficiaries, prescribed forms, and valid trustee receipt for effect. Nomination under the approved gratuity fund rules allows an employee to nominate one or more persons to receive gratuity on death, subject to prescribed forms, allocation of shares among multiple nominees, and family-based restrictions. If the employee has a family, nomination must be in favour of family members; if no family exists at the time, any person may be nominated, but the nomination becomes invalid if a family is later acquired. The nomination may be modified by written notice, and it takes effect only when validly received by the trustees.
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.
Nomination under approved gratuity funds requires family-based beneficiaries, prescribed forms, and valid trustee receipt for effect.
Nomination under the approved gratuity fund rules allows an employee to nominate one or more persons to receive gratuity on death, subject to prescribed forms, allocation of shares among multiple nominees, and family-based restrictions. If the employee has a family, nomination must be in favour of family members; if no family exists at the time, any person may be nominated, but the nomination becomes invalid if a family is later acquired. The nomination may be modified by written notice, and it takes effect only when validly received by the trustees.
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