Gratuity fund

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sumit singh (Querist)
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06 December 2012 Arrangements for winding up of the fund.
108. Any arrangements for the winding up of the fund or for its amalgamation withanother fund shall be subject to the prior approval of, and to such conditions as may be imposed by, the Chief Commissioner or Commissioner.
is it correct ?

Amol S Joglekar

Amol S Joglekar (Expert)
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06 December 2012 Yes it is true for the Income Tax approved FUNDS.

sumit singh

sumit singh (Querist)
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06 December 2012 thankew..
Is dere ny.., provision regardin director admission for d benefit of gratuity fund..?
under income tax rule 102
ny way.. practically ? as he holds more than 5% voting power..

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