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)
Application for approval of gratuity fund requires prescribed employer, employee, accounts and investment disclosures plus trustee verification. Application for approval of an approved gratuity fund under Rule 109 must specify the employer's name, address, business and principal place of business; classes and numbers of employees eligible (in India and outside India); place where fund accounts are or will be maintained; and, if already existing, details of the fund's investments. A trustee verification in the prescribed form must be annexed, declaring the truth of the application and authenticity of accompanying documents.
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.
Application for approval of gratuity fund requires prescribed employer, employee, accounts and investment disclosures plus trustee verification.
Application for approval of an approved gratuity fund under Rule 109 must specify the employer's name, address, business and principal place of business; classes and numbers of employees eligible (in India and outside India); place where fund accounts are or will be maintained; and, if already existing, details of the fund's investments. A trustee verification in the prescribed form must be annexed, declaring the truth of the application and authenticity of accompanying documents.
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