https://www.taxtmi.com/circulars?id=9609 Approval to a gratuity fund should not be refused solely because it permits transfer of an employee's equitable interest to another approved gratuity fund when the employee leaves service voluntarily before the specified retirement age; if the fund otherwise complies with Part C of the Fourth Schedule to the Income-tax Act and the relevant Income-tax Rules, approval should be granted. en-us Tue, 04 Jun 1985 00:00:00 +0530 Tue, 07 Jun 2011 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9609 Approval to a gratuity fund should not be refused solely because it permits transfer of an employee's equitable interest to another approved gratuity fund when the employee leaves service voluntarily before the specified retirement age; if the fund otherwise complies with Part C of the Fourth Schedule to the Income-tax Act and the relevant Income-tax Rules, approval should be granted. Circulars Income Tax Tue, 04 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9609