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Contribution to recognised provident fund - Trustees of funds allowed to make provision that payment to nominee will be sufficient discharge of liabilities - Clause (iv) of sub-section (1) read with rules 67A and 101A of Income-tax Rules

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.... make provision that payment to nominee will be sufficient discharge of liabilities - Clause (iv) of sub-section (1) read with rules 67A and 101A of Income-tax Rules 1. The Punjab, Haryana. and Delhi Chamber of the Commerce and Industry have approached the Board for amendment of rules 67A and 101A of the Income-tax Rules, as these rules, in case of payments to the nominee or nominees, do not give....