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 amendments require prior approval before any change to rules, constitution, objects, or conditions takes effect. No alteration in the rules, constitution, objects or conditions of an approved gratuity fund may be made without the prior approval of the Chief Commissioner or Commissioner. The provision imposes a compliance condition requiring prior administrative sanction before any amendment affecting the fund's governing framework, purpose, or qualifying conditions can take effect.
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 amendments require prior approval before any change to rules, constitution, objects, or conditions takes effect.
No alteration in the rules, constitution, objects or conditions of an approved gratuity fund may be made without the prior approval of the Chief Commissioner or Commissioner. The provision imposes a compliance condition requiring prior administrative sanction before any amendment affecting the fund's governing framework, purpose, or qualifying conditions can take effect.
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