https://www.taxtmi.com/news?id=72219 Introduction of consolidated Form 188 standardises the approval process for Gratuity Fund and Superannuation Fund applications under Part B of Schedule XI by replacing the earlier text-based particulars in Rule 95 and Rule 109. The form is filed by trustees or an authorised person only for initial approval, and it requires details of the employer, the fund, eligible employees, account maintenance, fund status, trustee verification, and supporting documents such as the trust deed, fund rules, and accounts where applicable. en-us Sat, 04 Apr 2026 12:28:30 +0530 Sat, 04 Apr 2026 12:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=72219 Introduction of consolidated Form 188 standardises the approval process for Gratuity Fund and Superannuation Fund applications under Part B of Schedule XI by replacing the earlier text-based particulars in Rule 95 and Rule 109. The form is filed by trustees or an authorised person only for initial approval, and it requires details of the employer, the fund, eligible employees, account maintenance, fund status, trustee verification, and supporting documents such as the trust deed, fund rules, and accounts where applicable. News - Sat, 04 Apr 2026 12:28:30 +0530 https://www.taxtmi.com/news?id=72219