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Income_Tax_Rules

Section / Rule Number Content


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