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 contributions must follow an approved reasonable basis and stay within the salary cap. Employer contributions to an approved gratuity fund must be made on a reasonable basis approved by the Chief Commissioner or Commissioner, having regard to the length of service of each employee. The ordinary annual contribution for each employee is capped at 81/3 per cent of salary for the relevant year, and the approval mechanism operates as the controlling condition for the contribution framework.
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 contributions must follow an approved reasonable basis and stay within the salary cap.
Employer contributions to an approved gratuity fund must be made on a reasonable basis approved by the Chief Commissioner or Commissioner, having regard to the length of service of each employee. The ordinary annual contribution for each employee is capped at 81/3 per cent of salary for the relevant year, and the approval mechanism operates as the controlling condition for the contribution framework.
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