Income-tax Rules, 2026 – All Sections

Income-tax Rules, 2026 has 333 sections in 1 chapter. Each link below opens the official text of that section.

Income-tax Rules, 2026 PDF

All sections of Income-tax Rules, 2026

• Section 1 – Short title and commencement
• Section 2 – Definitions
• Section 3 – Arrangements for declaration and payment of dividends within India
• Section 4 – Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92)
• Section 5 – Procedure for notification of a recognised stock exchange for the purposes of section 2(92)
• Section 6 – Method of determination of period of holding of capital assets in certain cases
• Section 7 – Procedure for notification of zero coupon bond
• Section 8 – Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship
• Section 9 – Determination of income in case of non-residents
• Section 10 – Definition of terms for rules 11 and 12
• Section 11 – Fair market value of assets in certain cases
• Section 12 – Determination of income attributable to assets in India
• Section 13 – Threshold for purposes of significant economic presence
• Section 14 – Method for determining amount of expenditure in relation to income not includible in total income
• Section 15 – Valuation of perquisites
• Section 16 – Annual accretion referred to in section 17(1)(i)
• Section 17 – Salary income for purposes of section 17(1)(c)(ii)
• Section 18 – Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner
• Section 19 – Gross total income for purposes of section 17(3)(b)
• Section 20 – Procedure for purposes of section 19 [Table: Sl. No. 12] relating to voluntary retirement or voluntary separation
• Section 21 – Unrealised rent
• Section 22 – Computation of aggregate average advances for the purposes of section 31(1) [Table: Sl. No. 1] for deduction for provision of bad and doubtful debt
• Section 23 – Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d)
• Section 24 – Notification of infrastructure facility for the purposes of section 32(e)
• Section 25 – Depreciation
• Section 26 – Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made to a person in a day, otherwise than by specified banking and online mode or through such other electronic mode as provided in rule 48
• Section 27 – Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44
• Section 28 – Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 51
• Section 29 – Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2)
• Section 30 – Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c)
• Section 31 – Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a)
• Section 32 – Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association
• Section 33 – Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a)
• Section 34 – Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a)
• Section 35 – Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research under section 45(3)(b)
• Section 36 – Procedure for notification of an affordable housing project as a specified business under section 46(11)(d)(vii) and a semi-conductor wafer fabrication manufacturing unit as a specified business under section 46(11)(d)(xiii)
• Section 37 – Procedure for approval of agricultural extension project under section 47(1)(a)
• Section 38 – Conditions for notification of agricultural extension projects under section 47(1)(a)
• Section 39 – Procedure for approval of skill development projects under section 47(1)(b)
• Section 40 – Conditions subject to which a skill development project is to be notified under section 47(1)(b)
• Section 41 – Expenditure for obtaining right to use spectrum for telecommunication services
• Section 42 – Special provision regarding interest on bad and doubtful debt of specified financial institution
• Section 43 – Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services
• Section 44 – Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships under section 61(2) [Table: Sl. No. 2]
• Section 45 – Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6]
• Section 46 – Maintenance of books of account under section 62
• Section 47 – Report of audit of accounts to be furnished under section 63
• Section 48 – Other electronic modes of payment
• Section 49 – Computation of capital gains for purposes of section 67(5)
• Section 50 – Attribution of income taxable under section 67(10) to capital assets remaining with the specified entity, under section 72
• Section 51 – Other conditions required to be fulfilled by the original fund
• Section 52 – Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for purpose of computation of capital gains under section 72
• Section 53 – Computation of fair market value of capital assets for purposes of section 77
• Section 54 – Form of report of an accountant in respect of slump sale
• Section 55 – Conditions for reference to Valuation Officers under section 91(1)(b)
• Section 56 – Meaning of expressions used in determination of fair market value
• Section 57 – Determination of fair market value
• Section 58 – Prescribed class of persons for the purpose of section 92(3)(i) and section 79
• Section 59 – Computation of income chargeable to tax under section 92(2)(l)
• Section 60 – Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation
• Section 61 – Certificate of a medical authority in respect of autism, cerebral palsy and multiple disabilities for the purposes of deduction under section 127 and section 154
• Section 62 – Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128
• Section 63 – Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133
• Section 64 – Procedure for specifying an association or institution for purposes of notification under section 133(1)(a)(xxiv)
• Section 65 – Conditions for claim for deduction under section 134
• Section 66 – Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144
• Section 67 – Form of particulars to be furnished along with return of income for claiming deduction under section 144
• Section 68 – Furnishing of report under section 146
• Section 69 – Report of accountant to be furnished under section 147(4)(a)
• Section 70 – Form of certificate to be furnished under section 151(5)
• Section 71 – Prescribed authority and form of certificate to be furnished under section 152(5)
• Section 72 – Prescribed authority and form of certificate to be furnished under section 151(6) and section 152(6)
• Section 73 – Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc
• Section 74 – Taxation of income from retirement benefit account maintained in a notified country
• Section 75 – Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2)
• Section 76 – Foreign tax credit
• Section 77 – Meaning of expressions used in determination of arm’s length price
• Section 78 – Other method for determination of arm’s length price
• Section 79 – Determination of arm’s length price under section 165
• Section 80 – Most appropriate method
• Section 81 – Determination of arm’s length price in certain cases
• Section 82 – Exercise of option for determination of arm’s length price for multiple years in a single proceeding
• Section 83 – Time period for repatriation of excess money under section 170(2) and computation of interest income under section 170(4) pursuant to secondary adjustments
• Section 84 – Information and documents to be kept and maintained under section 171(1)
• Section 85 – Report from an accountant to be furnished under section 172
• Section 86 – Definitions for safe harbour rules for international trans- actions
• Section 87 – Eligible assessee for safe harbour rules for international transactions
• Section 88 – Eligible international transactions for safe harbour
• Section 89 – Safe harbour for eligible international transactions
• Section 90 – Procedure relating to transactions other than provision of information technology services
• Section 91 – Procedure relating to transactions of provision of information technology services
• Section 92 – Safe harbour rules for international transactions not to apply in certain cases
• Section 93 – Mutual agreement procedure not to apply where Safe harbour for international transactions is accepted
• Section 94 – Definitions for safe harbour rules for specified domestic transaction
• Section 95 – Eligible assessee for safe harbour rules for specified domestic transactions
• Section 96 – Eligible specified domestic transaction for safe harbour
• Section 97 – Safe harbour for eligible specified domestic transaction
• Section 98 – Procedure governing safe harbour rules for specified domestic transactions
• Section 99 – Definitions for safe harbour rules for income attribution in case of income from business and profession
• Section 100 – Safe harbour for income attribution in case of income from business and profession
• Section 101 – Procedure governing safe harbour rules for income attribution in case of income from business and profession
• Section 102 – Mutual agreement procedure not to apply where safe harbour for income attribution in case of income from business and profession is exercised
• Section 103 – Meaning of expressions used in matters in respect of advance pricing agreement
• Section 104 – Persons eligible to apply
• Section 105 – Pre-filing consultation
• Section 106 – Application for advance pricing agreement
• Section 107 – Withdrawal of application for agreement
• Section 108 – Preliminary processing of application
• Section 109 – Procedure
• Section 110 – Terms of the agreement
• Section 111 – Roll back of Agreement
• Section 112 – Amendments to application
• Section 113 – Furnishing of annual compliance report
• Section 114 – Compliance audit of agreement
• Section 115 – Revision of an agreement
• Section 116 – Cancellation of an agreement
• Section 117 – Procedure for giving effect to rollback provision of an Agreement
• Section 118 – Relief in tax payable under section 206(1) due to operation of section 206(1)(i)
• Section 119 – Renewing an agreement
• Section 120 – Miscellaneous
• Section 121 – Application seeking to give effect to terms of any agreement under section 533(2)(p) and procedure for giving effect to decision under agreement
• Section 122 – Procedure to deal with requests for bilateral or multilateral advance pricing agreements
• Section 123 – Maintenance and furnishing of information and document by constituent entity of an international group under section 171
• Section 124 – Furnishing of report in respect of an international group under section 511
• Section 125 – Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 176
• Section 126 – Conditions and activities for finance company located in any International Financial Services Centre for section 177
• Section 127 – Determination of consequences of impermissible avoidance arrangement
• Section 128 – Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases
• Section 129 – Notice and Forms for reference under section 274
• Section 130 – Time limits
• Section 131 – Procedure before Approving Panel
• Section 132 – Remuneration
• Section 133 – Modes of payment for the purpose of section 187
• Section 134 – Exercise of option for taxation of royalty income from patent under section 194(1) [Table: Sl. No. 2]
• Section 135 – Calculation of net winnings from online games for purpose of section 194(1) [Table: Sl. No. 5]
• Section 136 – Exercise or withdrawal of option for new tax regime
• Section 137 – Form of report for computation of book profit of companies
• Section 138 – Form of report for computation of adjusted total income by certain persons other than a company
• Section 139 – Computation of exempt income of specified fund attributable to units held by non-resident under Schedule VI [Table: Sl. Nos. 1 to 4] to Act
• Section 140 – Determination of income of a specified fund attributable to units held by non-residents under section 210(2)
• Section 141 – Computation of exempt income of specified fund, attributable to investment division of an offshore banking unit under Schedule VI [Table: Sl. Nos. 1 to 4] to Act
• Section 142 – Conditions referred to in Schedule VI [Note 1(g)(ii)(B)] to Act required to be fulfilled by an investment division of an offshore banking unit
• Section 143 – Determination of income of a specified fund attributable to investment division of an offshore banking unit under section 210(3)
• Section 144 – Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act
• Section 145 – Statements under sections 221(4), 222(2), 223(5) and 224(9)
• Section 146 – Rules related to application for exercising the option for tonnage tax scheme and other matters related to it
• Section 147 – Publication and circulation of order of Board under section 239(3)(a)
• Section 148 – Search and Seizure under section 247
• Section 149 – Procedure to requisition services under section 247(5) and to make a reference under section 247(9)
• Section 150 – Valuation under section 247(9)
• Section 151 – Requisition of books of account, etc. under section 248
• Section 152 – Release of remaining assets under section 250
• Section 153 – Distraint and sale
• Section 154 – Form of information under section 254(1)
• Section 155 – Disclosure of information related to assessees under section 258(2)
• Section 156 – Prescribed income-tax authority under section 259
• Section 157 – Persons exempt from obtaining Permanent Account Number under section 262
• Section 158 – Application for allotment of a Permanent Account Number
• Section 159 – Transactions in relation to which Permanent Account Number is to be quoted or applied for purposes of section 262(1)(f), 262(10)(c) and (e)
• Section 160 – Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97
• Section 161 – Transactions for purposes of section 262(9)(a)
• Section 162 – When PAN becomes inoperative under section 262(6)
• Section 163 – Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1) (a)(x)
• Section 164 – Forms, eligibility, verification etc. in respect of return of income
• Section 165 – Furnishing of updated return of income under section 263(6) read with sub-section (2) of said section
• Section 166 – Conditions for treating a return as defective return under section 263(7)
• Section 167 – Form of appeal to Joint Commissioner (Appeals) or Com- missioner (Appeals) under section 358
• Section 168 – Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9]
• Section 169 – Form of verification for furnishing information under section 268(1)(c)
• Section 170 – Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof
• Section 171 – Forms for report of audit or inventory valuation under section 268(5)
• Section 172 – Procedure for purposes of determining expenses for audit or inventory valuation
• Section 173 – Jurisdiction of Valuation Officers as per section 2(110) read with section 269
• Section 174 – Day and time for inspection by Valuation Officers, etc., as per section 269(3)
• Section 175 – Prescribed authority for issue of notice under section 270(8)
• Section 176 – Procedure for faceless assessment, reassessment or recomputation under section 273(1)
• Section 177 – Modified return of income in respect of business reorganisation under section 314
• Section 178 – Application under section 288(1) [Table: Sl. No. 11] regarding credit of tax deduction at source
• Section 179 – Notice of demand under section 289
• Section 180 – Return of income in respect of block assessment under section 294(1)
• Section 181 – Common application for registration of non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii)
• Section 182 – Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346
• Section 183 – Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person
• Section 184 – Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5)
• Section 185 – Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income
• Section 186 – Application under section 342(5) for change of purpose for which income has been accumulated or set apart
• Section 187 – Books of account and other documents to be kept and maintained by a registered non-profit organisation
• Section 188 – Report of audit in case of registered non-profit organisations under section 348
• Section 189 – Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income
• Section 190 – Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1)
• Section 191 – Mode of service of any order referred to in section 358(3)(b)
• Section 192 – Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x)
• Section 193 – Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362
• Section 194 – Declaration under section 375
• Section 195 – Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court
• Section 196 – Constitution of Dispute Resolution Committee under section 379
• Section 197 – Application for resolution of dispute before the Dispute Resolution Committee under section 379
• Section 198 – Power to reduce or waive penalty imposable or grant immunity from prosecution or both under section 379
• Section 199 – Definitions
• Section 200 – Application for obtaining an advance ruling under section 383
• Section 201 – Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8)
• Section 202 – Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings under section 389(1)
• Section 203 – Credit for tax deducted or collected at source
• Section 204 – Furnishing of particulars for deduction of tax at source from income under head “Salaries”
• Section 205 – Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head “Salaries”
• Section 206 – Rate of exchange for conversion into rupees of income expressed in foreign currency
• Section 207 – Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
• Section 208 – Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)]
• Section 209 – Application by payee for certificate authorising receipt of interest and other sums without deduction of tax
• Section 210 – Condition for no deduction of tax at source from income in respect of units of non-residents referred to in section 393(2) [Table: Sl. No. 10] read with section 393(4) [Table: Sl. No. 15]
• Section 211 – Declaration by person claiming receipt of certain incomes without deduction of tax under section 393(6)
• Section 212 – Declaration by a buyer for no collection of tax at source under section 394(2)
• Section 213 – Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax
• Section 214 – Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients
• Section 215 – Certificate of tax deducted or collected at source to be furnished under section 395(4)
• Section 216 – Application for allotment of a tax deduction and collection account number
• Section 217 – Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents
• Section 218 – Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a)
• Section 219 – Statement of deduction or collection of tax at source under section 397(3)(b)
• Section 220 – Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
• Section 221 – Form for furnishing certificate of accountant under section 398(2) for person responsible for deduction or collection of tax as per section 394(1) [Table: Sl. Nos. 1 to 5 and 9] not to be deemed to be an assessee in default
• Section 222 – Notice of demand under section 289
• Section 223 – Estimate of advance tax under section 407(8)
• Section 224 – Form of statement under section 413 or section 414
• Section 225 – Procedure for recovery of tax for the purposes of sections 413 and 475
• Section 226 – Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413
• Section 227 – Prescribed authority for tax clearance certificates under section 420
• Section 228 – Forms and certificates for the purposes of section 420
• Section 229 – Production of certificate under section 420
• Section 230 – Refund claim under section 434
• Section 231 – Form of application under section 440
• Section 232 – Service of notice, summons, requisition, order and other communication under section 501
• Section 233 – Authentication of notices and other documents
• Section 234 – Furnishing of annual statement by a non-resident having office in India
• Section 235 – Information or documents to be furnished under section 506
• Section 236 – Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity
• Section 237 – Furnishing of statement of financial transaction
• Section 238 – Definitions
• Section 239 – Information to be maintained and reported
• Section 240 – Due diligence requirement
• Section 241 – Definitions for purposes of rules 242, 243 and 244
• Section 242 – Obligation for reporting transaction of crypto-asset under section 509
• Section 243 – Reporting requirements for transaction of crypto-asset under section 509
• Section 244 – Due diligence procedures under section 509
• Section 245 – Annual Information Statement
• Section 246 – Application for registration as valuer under section 514
• Section 247 – Qualification of registered valuer for the purposes of section 514
• Section 248 – Charging of fee and submission of valuation report under section 514
• Section 249 – Removal from register of names of valuers and restoration
• Section 250 – Definitions for the purposes of rules 251 to 268
• Section 251 – Accountancy examinations recognised
• Section 252 – Educational qualifications prescribed
• Section 253 – Nature of business relationship
• Section 254 – Appearance by Authorised Representative in certain cases
• Section 255 – Register of income-tax practitioners
• Section 256 – Application for registration
• Section 257 – Certificate of registration
• Section 258 – Cancellation of certificate
• Section 259 – Cancellation of certificate obtained by misrepresentation
• Section 260 – Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
• Section 261 – Prescribed authority to order an inquiry
• Section 262 – Charge-sheet
• Section 263 – Inquiry Officer
• Section 264 – Proceedings before Inquiry Officer
• Section 265 – Order of the prescribed authority
• Section 266 – Procedure if no Inquiry Officer appointed
• Section 267 – Change of Inquiry Officer
• Section 268 – Powers of prescribed authority and Inquiry Officer
• Section 269 – Procedure to be followed in calculating interest under section 533(2)(u)
• Section 270 – Determination of income, being partly from agricultural and partly from business
• Section 271 – Income from manufacture of rubber, coffee and tea
• Section 272 – Deduction in respect of expenditure on production of feature films
• Section 273 – Deduction in respect of expenditure on acquisition of distribution rights of feature films
• Section 274 – Procedure for investment fund for availing benefit under section 9(12) read with Schedule I to Act
• Section 275 – Approval of the investment fund at its option for purposes of section 9(12)
• Section 276 – Statement to be furnished by eligible investment fund under section 9(12) read with Schedule I to the Act
• Section 277 – Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit
• Section 278 – Conditions for purposes of Schedule III [Table: Sl. No. 8] to the Act
• Section 279 – Limits for the purposes of Schedule III [Table: Sl. No. 11] to the Act
• Section 280 – Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act
• Section 281 – Circumstances and conditions for purposes of Schedule III [Table: Sl. No. 16] to the Act
• Section 282 – Notification of pension fund and other conditions to be satisfied by the pension fund
• Section 283 – Computation of minimum investment and exempt income for purposes of Schedule V [Table: Sl. No. 7] to Act
• Section 284 – Conditions for the purpose of Schedule VI [Table: Sl. No. 5] to the Act
• Section 285 – Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc
• Section 286 – Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2] to Act
• Section 287 – Percentage of Government grant for considering any University, hospital, or any other institution, as substantially financed by the Government for purposes of Schedule VII [Table: Sl. Nos. 17 and 18] to Act
• Section 288 – Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII [Table: Sl. No. 46] to Act
• Section 289 – Rules for functioning of an electoral trust
• Section 290 – Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee development account and rubber development account
• Section 291 – Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund
• Section 292 – Investment of fund moneys
• Section 293 – Nomination
• Section 294 – Accounts
• Section 295 – Assigning or creating a charge on beneficial interest in a recognized provident fund
• Section 296 – Application for recognition
• Section 297 – Order of recognition
• Section 298 – Withdrawal of recognition
• Section 299 – Exemption from tax when recognition withdrawn
• Section 300 – Appeal under paragraph 13(1) of Part A of Schedule XI to the Act
• Section 301 – Definitions for purposes of rules 302 to 315
• Section 302 – Conditions regarding trust and trustees
• Section 303 – Investment of fund moneys
• Section 304 – Admission of directors to a fund
• Section 305 – Ordinary annual contributions
• Section 306 – Initial contributions
• Section 307 – Scheme of insurance or annuity
• Section 308 – Commutation of annuity
• Section 309 – Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of fund
• Section 310 – Penalty, where employee assigns or charges interest in fund
• Section 311 – Arrangements on winding up, etc., of business
• Section 312 – Arrangements for winding up, etc., of fund
• Section 313 – Application of approval
• Section 314 – Amendment of rules, etc., of fund
• Section 315 – Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund
• Section 316 – Definitions for purposes of rules 317 to 329
• Section 317 – Conditions regarding trust and trustees
• Section 318 – Investment of fund moneys
• Section 319 – Nomination
• Section 320 – Admission of directors to a fund
• Section 321 – Ordinary annual contributions
• Section 322 – Initial contributions
• Section 323 – Assigning or creating a charge on beneficial interest in a gratuity fund
• Section 324 – Employer not to have interest in fund moneys
• Section 325 – Arrangements for winding up, etc., of business
• Section 326 – Arrangements for winding up of the fund
• Section 327 – Application for approval
• Section 328 – Amendment of rules, etc., of fund
• Section 329 – Appeal under Paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund
• Section 330 – Limits of reserve for unexpired risks
• Section 331 – Procedure for approval under Paragraph (1)(z)(i) and (ii) of Schedule XV to the Act
• Section 332 – Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc
• Section 333 – Electronic payment of tax, interest, fee and penalty