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 protection bars employer access, lien, or charge over fund moneys. Employer control over approved gratuity fund moneys is excluded. No money belonging to the fund may be receivable by the employer in any circumstances, and the employer cannot claim any lien or charge over the fund. The rule safeguards the fund by preventing employer access to its assets and by ensuring that the fund remains free from proprietary claims by the employer.
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 protection bars employer access, lien, or charge over fund moneys.
Employer control over approved gratuity fund moneys is excluded. No money belonging to the fund may be receivable by the employer in any circumstances, and the employer cannot claim any lien or charge over the fund. The rule safeguards the fund by preventing employer access to its assets and by ensuring that the fund remains free from proprietary claims by the employer.
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