Section 325 of Income-tax Rules, 2026 – Arrangements for winding up, etc., of business

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Section 325: Arrangements for winding up, etc., of business

Arrangements for winding up, etc., of business.

325. Where the trade or undertaking of the employer is to be wound up or discontinued, the trustees shall, with the prior approval of, and subject to such conditions as may be imposed by, approving authority, make satisfactory arrangements for the payment of gratuity to the existing beneficiaries.

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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