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Approved gratuity funds-Rule 101 of the Income-tax Rules, 1962

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....otified in the Offical Gazette dated March 9, 1987, the Income-tax (Second Amendment) Rules, 1987*. The said Amendment Rules amend the provisions of rule 101 of the Income-tax Rules, 1962, with effect from April 1, 1987. 2. Under the existing provisions of rule 101 of the Income-tax Rules, 1962, monies contributed to approved gratuity funds are required to be deposited in a Post Office Savings Ba....

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