Section 324 of Income-tax Rules, 2026 – Employer not to have interest in fund moneys

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Section 324: Employer not to have interest in fund moneys

Employer not to have interest in fund moneys.

324. No money belonging to the fund shall be receivable by the employer under any circumstances nor shall the employer have any lien or charge on the fund.

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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