Guidelines for the purposes of section 10(10C)

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ompany; or         (iii) an authority established under a Central, State or Provincial Act; or         (iv) a local authority; or^            (v) a co-operative society; or           ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the time of his voluntary retirement or voluntary separation shall be exempt under clause (10C) of section 10 only if the scheme of voluntary retirement framed by the aforesaid company or authority or co-operative society or University or institute, as the case may be [or if the scheme of voluntary separation framed by a public sector company,] is in accordance with the following requirements, nam....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p;         (v) the retiring employee of a company shall not be employed in another company or concern belonging to the same management;             (vi) the amount receivable on account of voluntary retirement [or voluntary separation] of the employee does not exceed the amoun....