Section 312 of Income-tax Rules, 2026 – Arrangements for winding up, etc., of fund

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Section 312: Arrangements for winding up, etc., of fund

Arrangements for winding up, etc., of fund.

312. Any arrangements for the winding up of the fund or for its amalgamation with another fund shall be subject to the prior approval of, and subject to such conditions as may be imposed by the approving authority.

Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.

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