https://www.taxtmi.com/circulars?id=8774 Income received by trustees on behalf of a recognised provident fund or an approved superannuation fund is exempt under the income-tax law, whereas income received by trustees on behalf of an approved gratuity fund is not exempt and must be treated as taxable; the Board issued this instruction to inform Income Tax Officers and correct erroneous prior treatment. en-us Fri, 18 Dec 1970 00:00:00 +0530 Thu, 26 May 2011 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8774 Income received by trustees on behalf of a recognised provident fund or an approved superannuation fund is exempt under the income-tax law, whereas income received by trustees on behalf of an approved gratuity fund is not exempt and must be treated as taxable; the Board issued this instruction to inform Income Tax Officers and correct erroneous prior treatment. Circulars Income Tax Fri, 18 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8774