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        Income Tax

        Rule 313 - Application of approval

        Income-Tax Rules, 2026

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        Superannuation fund approval must be applied for in the prescribed form and verified as specified. Every application for approval of a Superannuation fund under paragraph 4(1) of Part B of Schedule XI to the Act must be made in Form No. 188 and verified in the manner specified in that form.
                    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.

                          Superannuation fund approval must be applied for in the prescribed form and verified as specified.

                          Every application for approval of a Superannuation fund under paragraph 4(1) of Part B of Schedule XI to the Act must be made in Form No. 188 and verified in the manner specified in that form.


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