https://www.taxtmi.com/circulars?id=5012 An approved superannuation fund established under an irrevocable trust cannot be wound up except when necessitated by the winding up or discontinuance of the employer's trade or undertaking; Rules 93 and 94 of the Income-tax Rules are analogous to the rules for gratuity funds and rule 3(a) of Part B of the Fourth Schedule requires establishment in connection with a trade or undertaking. en-us Tue, 05 Mar 1991 00:00:00 +0530 Fri, 08 Aug 2008 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5012 An approved superannuation fund established under an irrevocable trust cannot be wound up except when necessitated by the winding up or discontinuance of the employer's trade or undertaking; Rules 93 and 94 of the Income-tax Rules are analogous to the rules for gratuity funds and rule 3(a) of Part B of the Fourth Schedule requires establishment in connection with a trade or undertaking. Circulars Income Tax Tue, 05 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5012