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 applications must disclose employer details, eligible employees, account location, investments, and trustee verification. Application for approval of a gratuity fund must state the employer's particulars, eligible employee classes, the place of account maintenance, and existing fund investments. The application must also be accompanied by a trustee's verification confirming the truth of the statements made and the authenticity of the documents supplied.
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 applications must disclose employer details, eligible employees, account location, investments, and trustee verification.
Application for approval of a gratuity fund must state the employer's particulars, eligible employee classes, the place of account maintenance, and existing fund investments. The application must also be accompanied by a trustee's verification confirming the truth of the statements made and the authenticity of the documents supplied.
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