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Income-tax Rules, 1962
0 chapters · 444 rules
Divisions
22
1
Preliminary
2
Determination of Income
5
Registration of Firms
6
Deduction of Tax At Source
6A
Collection of Tax At Source
7BA
Special Provisions Relating to Tax On Distributed Income of Domestic Company For Buy-Back of Shares
7B
Special Provisions For Payment of Tax By Companies and Certain Persons Other Than A Company
7C
Fringe Benefit Tax
8
Refunds
9
Tax Clearance Certificates
9A
Settlement of Cases
9B
Advance Rulings
9C
Mutual Agreement Procedure
10
Appeals
10A
Annuity Deposits
10B
Acquisition of Immovable Properties Under Chapter Xxa
10C
Purchase of Immovable Properties Under Chapter Xxc
11
Authorised Representatives
12
Recognised Provident Funds
13
Approved Superannuation Funds
14
Gratuity Funds
¶
Part 14 overview
98
Definitions
99
Establishment of fund and trust
100
Conditions regarding trustees
101
Investment of fund moneys
101A
Nomination
102
Admission of directors to a fund
103
Ordinary annual contributions
104
Initial contributions
105
Penalty if employee assigns or charges interest in fund
106
Employer not to have interest in fund moneys
107
Arrangements for winding up, etc., of business
108
Arrangements for winding up of the fund
109
Application for approval
110
Amendment of rules, etc., of fund
111
Appeal
15
Miscellaneous
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Part 14
Part 14
Gratuity Funds
15 rules (98–111)
98
Definitions
99
Establishment of fund and trust
100
Conditions regarding trustees
101
Investment of fund moneys
101A
Nomination
102
Admission of directors to a fund
103
Ordinary annual contributions
104
Initial contributions
105
Penalty if employee assigns or charges interest in fund
106
Employer not to have interest in fund moneys
107
Arrangements for winding up, etc., of business
108
Arrangements for winding up of the fund
109
Application for approval
110
Amendment of rules, etc., of fund
111
Appeal
Part 13
Approved Superannuation Funds
Part 15
Miscellaneous
