Section 314 of Income-tax Rules, 2026 – Amendment of rules, etc., of fund

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Section 314: Amendment of rules, etc., of fund

Amendment of rules, etc., of fund.

314. No alteration in the rules, constitution, objects or conditions of an approved fund shall be made without the prior approval of 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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