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)
Payment of gratuity arrangements: trustees must obtain prior approval and ensure satisfactory payment when employer winds up or discontinues. Where an employer's trade or undertaking is to be wound up or discontinued, trustees of an Approved Gratuity Fund must, with the prior approval of, and subject to conditions imposed by, the Chief Commissioner or Commissioner, make satisfactory arrangements for payment of gratuity to existing beneficiaries.
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.
Payment of gratuity arrangements: trustees must obtain prior approval and ensure satisfactory payment when employer winds up or discontinues.
Where an employer's trade or undertaking is to be wound up or discontinued, trustees of an Approved Gratuity Fund must, with the prior approval of, and subject to conditions imposed by, the Chief Commissioner or Commissioner, make satisfactory arrangements for payment of gratuity to existing beneficiaries.
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