https://www.taxtmi.com/news?id=72218 Form 188 provides a standardised application mechanism for approval of Gratuity Funds and Superannuation Funds, replacing earlier rule-based procedural requirements. It is filed once by the trustees or an authorised person, with prescribed particulars and supporting documents such as the trust deed, fund rules, accounts, and balance sheet where applicable. The application is examined by the jurisdictional authority, which may seek clarifications and then grant approval, issue deficiency notice, or reject the application. en-us Sat, 04 Apr 2026 12:21:48 +0530 Sat, 04 Apr 2026 12:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=72218 Form 188 provides a standardised application mechanism for approval of Gratuity Funds and Superannuation Funds, replacing earlier rule-based procedural requirements. It is filed once by the trustees or an authorised person, with prescribed particulars and supporting documents such as the trust deed, fund rules, accounts, and balance sheet where applicable. The application is examined by the jurisdictional authority, which may seek clarifications and then grant approval, issue deficiency notice, or reject the application. News - Sat, 04 Apr 2026 12:21:48 +0530 https://www.taxtmi.com/news?id=72218