https://www.taxtmi.com/acts?id=3741 A fund seeking approval for exemption under section 10(23AAA) must be constituted under a trust and evidenced by a trust deed. Employee contributions must be made by way of periodical subscription, and the application for approval must be filed in Form No. 9 before the Commissioner having jurisdiction where the accounts are kept, with the prescribed documents. Approval is granted in writing for specified assessment years, not exceeding three assessment years at a time; rejection requires recorded reasons and an opportunity of being heard. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 May 2026 15:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3741 A fund seeking approval for exemption under section 10(23AAA) must be constituted under a trust and evidenced by a trust deed. Employee contributions must be made by way of periodical subscription, and the application for approval must be filed in Form No. 9 before the Commissioner having jurisdiction where the accounts are kept, with the prescribed documents. Approval is granted in writing for specified assessment years, not exceeding three assessment years at a time; rejection requires recorded reasons and an opportunity of being heard. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3741