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Income_Tax_Rules

Section / Rule Number Content


82 Definitions
83 Establishment of fund and trust
84 Conditions regarding trustees
85 Investment of fund moneys
86 Admission of directors to a fund
87 Ordinary annual contributions
88 Initial contributions
89 Scheme of insurance or annuity
90 Commutation of annuity
91 Beneficiary not to have any interest in insurance and employer not to have any interest in fund's moneys
92 Penalty if employee assigns or charges interest in fund
93 Arrangements on winding up, etc., of business
94 Arrangements for winding up, etc., of fund
95 Application for approval
96 Amendment of rules, etc., of fund
97 Appeal.