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 winding up requires prior approval and may be subject to conditions imposed by the tax authority. Arrangements for the winding up of an approved gratuity fund, or for its amalgamation with another fund, require prior approval of the Chief Commissioner or Commissioner and may be made subject to such conditions as that authority imposes.
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 winding up requires prior approval and may be subject to conditions imposed by the tax authority.
Arrangements for the winding up of an approved gratuity fund, or for its amalgamation with another fund, require prior approval of the Chief Commissioner or Commissioner and may be made subject to such conditions as that authority imposes.
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