https://www.taxtmi.com/acts?id=3917 An approved superannuation fund rule provides that if an employee assigns or charges his beneficial interest in the fund, the Assessing Officer must notify him to cancel it within two months. Failing cancellation, the consideration received for the assignment or charge is deemed to be the employee's income in the previous year when the fact became known to the Assessing Officer and is assessed accordingly. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 21 May 2026 12:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3917 An approved superannuation fund rule provides that if an employee assigns or charges his beneficial interest in the fund, the Assessing Officer must notify him to cancel it within two months. Failing cancellation, the consideration received for the assignment or charge is deemed to be the employee's income in the previous year when the fact became known to the Assessing Officer and is assessed accordingly. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3917