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    <title>Approved gratuity funds-Rule 101 of the Income-tax Rules, 1962</title>
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    <description>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.</description>
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      <description>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.</description>
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