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    <title>Inspection of accounts of approved superannuation and gratuity funds.</title>
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    <description>Inspection of accounts of approved superannuation funds and approved gratuity funds must follow the procedural framework laid down for recognised provident funds under Instruction No.1357. Questionnaires for trustees (Annexures A and B) are provided to standardize scrutiny. A report on inspections, made in the prescribed proforma annexed to Instruction No.1357, must be submitted annually to the D.I. (Income-tax) for monitoring and onward reporting to the Board.</description>
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