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)
Ordinary annual contribution rules for approved gratuity funds require reasonable, commissioner approved employer contributions tied to service. Ordinary annual contributions to approved gratuity funds must be made on a reasonable basis with approval by the Chief Commissioner or Commissioner, having regard to each employee's length of service; such contribution for each employee in each year shall not exceed eight and one-third percent of that employee's salary for that year.
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Provisions expressly mentioned in the judgment/order text.
Ordinary annual contribution rules for approved gratuity funds require reasonable, commissioner approved employer contributions tied to service.
Ordinary annual contributions to approved gratuity funds must be made on a reasonable basis with approval by the Chief Commissioner or Commissioner, having regard to each employee's length of service; such contribution for each employee in each year shall not exceed eight and one-third percent of that employee's salary for that year.
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