How Companies Can Save Tax upto 32.50% by Formation of Gratuity Fund under Irrevocable Trust?

Tikaram Chaudhary , Last updated: 11 November 2025  
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In the Indian context, most reputed Indian and multinational companies can save tax up to 32.50% by forming a CIT-approved gratuity fund under irrevocable trust and investing the initial and annual contribution equivalent to the provision of gratuity liability in the balance sheet annually (refer to

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Tikaram Chaudhary
(Founder GTFC)
Category Income Tax   Report

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