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        Case ID :
        Income Tax

        Approved gratuity funds-Rule 101 of the Income-tax Rules, 1962

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        Approved gratuity fund contributions must be held in post office or scheduled bank accounts or used for LIC group gratuity. Contributions to approved gratuity funds received on or after the operative date must be deposited in a Post Office Savings Bank account or a current account with a scheduled bank or utilised to make contributions under a Group Gratuity Scheme with the Life Insurance Corporation; investments in other previously permitted investment modes are no longer allowed.
                          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 contributions must be held in post office or scheduled bank accounts or used for LIC group gratuity.

                                Contributions to approved gratuity funds received on or after the operative date must be deposited in a Post Office Savings Bank account or a current account with a scheduled bank or utilised to make contributions under a Group Gratuity Scheme with the Life Insurance Corporation; investments in other previously permitted investment modes are no longer allowed.


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