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        Income Tax

        Rule 327 - Application for approval

        Income-Tax Rules, 2026

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        Gratuity fund approval application must be filed in prescribed form and verified as specified. Application for approval of a gratuity fund under paragraph 4(1) of Part B of Schedule XI to the Act must be furnished 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.

                          Gratuity fund approval application must be filed in prescribed form and verified as specified.

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


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