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of <h1>Superannuation Fund Approval Process Under Clause (6) of Section 2, Income-tax Act 1961 Explained</h1> An 'approved superannuation fund,' as defined under Clause (6) of section 2 of the Income-tax Act, 1961, refers to a superannuation fund or any portion thereof that has received and maintains approval from the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, or Commissioner. This approval is granted in accordance with the rules outlined in Part B of the Fourth Schedule of the Act.
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