https://www.taxtmi.com/circulars?id=9413 A reservation permitting the employer to discontinue contributions does not automatically render an otherwise irrevocable superannuation trust revocable; the trust corpus remains vested in the trustees and such a reservation does not, by itself, offend the conditions of rule 3 of Part B of the Fourth Schedule, so approval need not be withheld for that reason, although the commissioner may act, including withdrawing approval under rule 2, if specified events occur. en-us Thu, 23 Jul 1981 00:00:00 +0530 Sat, 04 Jun 2011 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9413 A reservation permitting the employer to discontinue contributions does not automatically render an otherwise irrevocable superannuation trust revocable; the trust corpus remains vested in the trustees and such a reservation does not, by itself, offend the conditions of rule 3 of Part B of the Fourth Schedule, so approval need not be withheld for that reason, although the commissioner may act, including withdrawing approval under rule 2, if specified events occur. Circulars Income Tax Thu, 23 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9413