https://www.taxtmi.com/acts?id=3932 Employer control over approved gratuity fund moneys is excluded. No money belonging to the fund may be receivable by the employer in any circumstances, and the employer cannot claim any lien or charge over the fund. The rule safeguards the fund by preventing employer access to its assets and by ensuring that the fund remains free from proprietary claims by the employer. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 21 May 2026 12:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3932 Employer control over approved gratuity fund moneys is excluded. No money belonging to the fund may be receivable by the employer in any circumstances, and the employer cannot claim any lien or charge over the fund. The rule safeguards the fund by preventing employer access to its assets and by ensuring that the fund remains free from proprietary claims by the employer. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3932