CBDT Issues Draft Income Tax Rules 2026 Navigator Mapping Existing Rules To New Framework

Rule No. (Draft IT Rules, 2026)

Rule No. (IT Rules, 1962)

Description

1

1

Short title and commencement

2

2

Definitions

3

27

Prescribed arrangements for declaration and payment of dividends within India

4

6DDA.

Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of section 2(92) of the Act.

5

6DDB.

Procedure for notification of a recognised stock exchange for the purposes of section 2(92) of the Act.

6

8AA

Method of determination of period of holding of capital assets in certain cases.

7

8B.

Guidelines for notification of zero-coupon bond

8

126

Computation of period of stay in India for an Indian Citizen being a member of the crew of a foreign bound ship.

9

10

Determination of income in case of non-residents.

10

11UB

Definition of terms for rule 11 and rule 12

11

11UC

Fair market value of assets in certain cases.

12

11UD

Determination of income attributable to assets in India.

13

11UE

Threshold for the purposes of significant economic presence.

14

8D

Method for determining amount of expenditure in relation to income not includible in total income.

15

3

Valuation of perquisites.

16

3C

Salary income for purposes of section 17(1)(c)(ii) of the Act

17

3B

Annual accretion referred to in section 17(1)(i) of the Act

18

3A

Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner

19

3D

Gross total income for the purposes of section 17(3)(b) of the Act

20

2BA

Guidelines for the purposes of section 19 (Table: Sl.No.12) of the Act relating to voluntary retirement or voluntary separation

21

4

Unrealised rent.

22

6ABA.

Computation of aggregate average advances for the purposes of Section 31(1) (Table: Sl. No.1)] of the Act

23

8C.

Computation of pro rata amount of discount on a zero coupon bond for the purpose of section 32(d) of the Act.

24

6ABAA.

Infrastructure facility under section 32(e) of the Act

25

5

Depreciation

26

6DD.

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 prescribed in rule 48

27

6ABBB.

Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44 of the Act

28

6AB.

Form of audit report for claiming deductions under sections 44 and 51 of the Act.

29

6

Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(b) read with section 45(1)(a)(ii) of the Act.

30

6 (part of rule 6)

Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c).

31

New Rule

Furnishing of statement of particulars in respect of donation and certificate to the donor under section 45(4)(a).

32

5C.

Guidelines, form and manner in respect of approval under section 45(4) read with section 45(3)(a) of the Act.

33

5D.

Conditions subject to which approval is to be granted to a research association under section 45(4) read with section 45(3)(a) of the Act

34

5E.

Conditions subject to which approval is to be granted to a university, college or other institution under section 45(4) read with section 45(3)(a) of the Act.

35

5F.

Prescribed authority, guidelines, form, manner and conditions for approval under section 45(3)(b) of the Act.

36

11-OA/OB

Guidelines for notification of an affordable housing project as a specified business under section 46(11)(d)(vii) and a semiconductor wafer fabrication manufacturing unit as a specified business under section 46(11)(d)(xiii) of the Act.

37

6AAD.

Guidelines for approval of Agricultural Extension Project under section 47(1)(a) of the Act

38

6AAE.

Conditions for Notification of Agricultural Extension Projects under section 47(1)(a) of the Act

39

6AAF.

Guidelines for Approval of Skill Development Projects under Section 47(1)(b) of the Act

40

6AAG and 6AAH

Conditions subject to which a skill development project is to be notified under Section 47(1)(b) of the Act

41

6A.

Expenditure for obtaining right to use spectrum for telecommunication services.

42

6EA.

Special provision regarding interest on bad and doubtful debt of specified financial institution

43

6GA.

Form of report of audit to be furnished under section 59(4) of the Act.

44

6GB

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].

45

New Rule

Conditions to be fulfilled by a resident company for the purposes of section 61(2) [Table: Sl. No. 6].

46

6F.

Maintenance of books of accounts under section 62 of the Act

47

6G.

Report of audit of accounts to be furnished under section 63.

48

6ABBA

Other electronic modes of payment

49

8AD

Computation of capital gains for the purposes of section 67(5) of the Act

50

8AB

Attribution of income taxable under section 67(10) of the Act to the capital assets remaining with the specified entity, under section 72 of the Act.

51

21AL

Other conditions required to be fulfilled by the original fund.

52

115A

Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for the purpose of computation of capital gains under Section 72 of the Act.

53

11UAE

Computation of fair market value of capital assets for the purposes of

section 77 of the Act.

54

6H

Form of report of an accountant in respect of slump sale

55

111AA

Conditions for reference to Valuation Officers under Section 91(1)(b) of the Act.

56

11U

Meaning of expressions used in determination of fair market value

57

11UA/UAA/UAB

Determination of Fair Market Value

58

11UAC and UAD

Prescribed class of persons for the purpose of section 92(3)(i) and section 79 of the Act.

59

11UACA

Computation of income chargeable to tax under section 92(2)(l) of the Act.

60

9C.

Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation.

61

11A

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 of the Act.

62

11DD

Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128 of the Act.

63

18AAA

Prescribed authority for approval of a University or any educational

institution of national eminence for the purpose of section 133 of the Act.

64

18AAAAA

Guidelines for specifying an association or institution for the purposes of notification under section 133(1)(a)(xxiv) of the Act.

65

11B

Conditions for claim for deduction under section 134 of the Act.

66

New Rule

Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144 of the Act.

67

16DD

Form of particulars to be furnished along with return of income for claiming deduction under section 144 of the Act.

68

19AB

Furnishing of report under section 146 of the Act.

69

19AE

Report of accountant to be furnished under section 147(4)(a) of the Act.

70

19AC

Form of certificate to be furnished under section 151(5) of the Act.

71

19AD

Prescribed authority and form of certificate to be furnished under section 152(5) of the Act.

72

29A

The prescribed authority and form of certificate to be furnished under section 151(6) and section 152(6) of the Act.

73

21A, 21AA

Relief under section 157(1) of the Act when salary is paid in arrears or in advance, gratuity, etc.

74

21AAA

Taxation of income from retirement benefit account in notified country

75

21AB

Other documents and information to be provided for claiming double taxation relief under section 159(1) and 159(2).

76

128

Foreign Tax Credit.

77

10A

Meaning of expressions used in determination of arm's length price.

78

10AB

Other method for determination of arm's length price.

79

10B

Determination of arm's length price under section 165.

80

10C

Most appropriate method.

81

10CA

Determination of arm's length price in certain cases.

82

New Rule

Exercise of option for determination of arm's length price for multiple years in a single proceeding

83

10CB

Time period for repatriation of excess money under section 170(2) and computation of interest income under section 170(4) pursuant to secondary adjustments.

84

10D

Information and documents to be kept and maintained under section 171(1)(a).

85

10E

Report from an accountant to be furnished under section 172.

86

10TA

Definitions for safe harbour rules for international transactions.

87

10TB

Eligible assessee for safe harbour rules for international transactions.

88

10TC

Eligible international transactions for safe harbour.

89

10TD

Safe harbour for eligible international transactions.

90

10TE

Procedure relating to transactions other than provision of information technology services.

91

New Rule

Procedure relating to transactions of provision of information technology services.

92

10TF

Safe harbour rules for international transactions not to apply in certain cases.

93

10TG

Mutual Agreement Procedure not to apply where Safe harbour for international transactions is accepted.

94

10TH

Definitions for safe harbour rules for specified domestic transaction.

95

10THA

Eligible assessee for safe harbour rules for specified domestic transactions.

96

10THB

Eligible specified domestic transaction for safe harbour.

97

10THC

Safe harbour for eligible specified domestic transaction.

98

10THD

Procedure governing safe harbour rules for specified domestic transactions.

99

10TI

Definitions for safe harbour rules for income attribution in case of income from business and profession.

100

10TIA

Safe Harbour for income attribution in case of income from business and profession.

101

10TIB

Procedure governing safe harbour rules for income attribution in case of income from business and profession.

102

10TIC

Mutual Agreement Procedure not to apply where safe harbour for income attribution in case of income from business and profession is exercised.

103

10F

Meaning of expressions used in matters in respect of advance pricing agreement.

104

10G

Persons eligible to apply.

105

10H

Pre-filing consultation.

106

10-I

Application for advance pricing agreement.

107

10J

Withdrawal of application for agreement.

108

10K

Preliminary processing of application.

109

10L

Procedure.

110

10M

Terms of the agreement.

111

10MA

Roll Back of the Agreement.

112

10N

Amendments to Application.

113

10-O

Furnishing of Annual Compliance Report.

114

10P

Compliance Audit of the agreement.

115

10Q

Revision of an agreement.

116

10R

Cancellation of an agreement.

117

10RA

Procedure for giving effect to rollback provision of an Agreement.

118

10RB

Relief in tax payable under section 206(1) due to operation of section 206(1)(i).

119

10S

Renewing an agreement.

120

10T

Miscellaneous.

121

44G

Application seeking to give effect to the terms of any agreement under section 533(2)(p) and the procedure for giving effect to the decision under the Agreement.

122

44GA

Procedure to deal with requests for bilateral or multilateral advance pricing agreements.

123

10DA

Maintenance and furnishing of information and document by constituent entity of an international group under section 171.

124

10DB

Furnishing of report in respect of an international group under section 511.

125

21AC

Furnishing of authorization and maintenance of documents, etc. for the purposes of section 176.

126

21ACA

Conditions and activities for the Finance Company located in any International Financial Services Centre for section 177.

127

10UA

Determination of consequences of impermissible avoidance arrangement.

128

10U

Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases.

129

10UB

Notice, Forms for reference under section 274.

130

10UC

Time limits.

131

10UE

Procedure before the Approving Panel.

132

10UF

Remuneration.

133

119AA

Modes of payment for the purpose of section 187 of the Act.

134

5G.

Exercise of option for taxation of royalty income from patent under section 194(1)(Table: Sr. No. 2) of the Act.

135

133

Calculation of net winnings from online games for purpose of section 194(1)(Table: Sl. No. 5).

136

21AD

Exercise or withdrawal of option for new tax regime.

137

40B

Special provision for payment of tax by certain companies.

138

40BA

Special provisions for payment of tax by certain persons other than a company.

139

21AI

Computation of exempt income of specified fund attributable to units held by non-resident under Schedule VI [Table: Sl. Nos. 1 to 4].

140

21AJ

Determination of income of a specified fund attributable to units held by non-residents under section 210(2) of the Act.

141

21AJA.1

Computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit under Schedule VI [Table: Sl. Nos. 1 to 4].

142

21AJA.2

Conditions referred to in Schedule VI [Note 1(g)(ii)(B)] required to be fulfilled by an investment division of an offshore banking unit.

143

21AJAA

Determination of income of a specified fund attributable to the investment division of an offshore banking unit under section 210(3) of the Act.

144

21AIA

Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)].

145

12C, 12CA,

12CB & 12CC

Statements under section 221(4), 222(2), section 223(5) and section

224(9).

146

11P/Q/R/S/T

Rules related to application for exercising the option for tonnage tax scheme and other matters related to it

147

111B

Publication and circulation of Board's order under section 239(3)(a) of the Act.

148

112

Search and Seizure under section 247 of the Act.

149

13

Procedure to requisition services under section 247(5) and to make a reference under section 247(9) of the Act.

150

13, 13A

Valuation under section 247(9) of the Act.

151

112D

Requisition of books of account, etc. under section 248 of the Act.

152

112C

Release of remaining assets under section 250 of the Act.

153

New Rule

Distraint and sale

154

112E

Form of information under section 254(1) of the Act.

155

113

Disclosure of information related to assesses under section 258(2) of the Act.

156

12D

Prescribed income-tax authority under section 259 of the Act.

157

114AAB

Persons Exempt from Obtaining permanent account number under Section 262.

158

114

Application for allotment of a permanent account number

159

114B

Transactions in relation to which permanent account number is to be quoted or applied for the purposes of section 262(1)(f), 262(10)(c) and 262(10)(e) of the Act.

160

114D

Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 097.

161

114BB

Transactions for the purposes of section 262(9)(a) of the Act.

162

114AAA

When PAN becomes inoperative under section 262(6) of the Act.

163

12AB

Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1)(a)(x) of the Act.

164

12

Forms, eligibility, verification etc. in respect of return of income

165

12AC

Furnishing of updated return of income under section 263(6) read with section 263(2) of the Act.

166

New Rule

Conditions for treating a return as defective return under section 263(7) of the Act.

167

45

Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358 of the Act.

168

12AA

Prescribed person for verification of return for the purposes of section 265 [Table: Sl. No. 3 and 9] of the Act.

169

14

Form of verification for furnishing information under section 268(1)(c)of the Act.

170

12F

Prescribed income-tax authority under section 268(3) for issue of notice under section 268(1) of the Act.

171

14A.

Forms for report of audit or inventory valuation under section 268(5).

172

14B.

Guidelines for the purposes of determining expenses for audit or inventory valuation

173

New Rule

Jurisdiction of Valuation Officers as per section 2(110) read with section 269 of the Act.

174

New Rule

Day and time for inspection by Valuation Officers etc. as per section 269(3) of the Act.

175

12E

Prescribed income-tax authority under section 270(8) of the Act.

176

New Rule

Procedure for faceless assessment, reassessment or recomputation under section 273(1) of the Act.

177

12AD

Modified return of income in respect of business reorganisation under section 314 of the Act.

178

134

Application under section 288(1)(Table: Sl. No. 11) regarding credit of tax deduction at source.

179

15

Notice of demand under section 289 of the Act.

180

12AE

Return of income in respect of block assessment under section 294(1) of the Act.

181

17A

Common Application for registration of non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii).

182

New Rule

Manner of computation of gains of commercial activities under section 335(e) and section 344.

183

New Rule

Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for the benefit of any related person.

184

17

Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5).

185

17

Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income.

186

New Rule

Application under section 342(5) for change of purpose for which income has been accumulated or set apart.

187

17AA

Books of account and other documents to be kept and maintained by a registered non-profit organisation.

188

17B

Report of audit in the case of registered non-profit organisations under section 348.

189

17CB

Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income.

190

18AB

Furnishing of statement of particulars in respect of donation and certificate to the donor under section 354(1).

191

46

Mode of service of any order as is referred in section 358(3)(b) of the Act.

192

46A

Production of additional evidence before the Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x) of the Act.

193

47

Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362 of the Act.

194

15A

Declaration under section 375 of the Act.

195

16

Application under section 376 to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court of the Act.

196

44DAA

Constitution of Dispute Resolution Committee under section 379 of the Act.

197

44DAB

Application for resolution of dispute before the Dispute Resolution Committee under section 379 of the Act.

198

44DAC

Power to reduce or waive penalty imposable or grant immunity from prosecution or both under section 379 of the Act.

199

44DAD

Definitions.

200

44E

Application for obtaining an advance ruling under section 383 of the Act.

201

44F

Certification of copies of the advance rulings pronounced by the Board for Advance Rulings under section 384(8) of the Act.

202

44FA

Form and manner of filing appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings under section 389(1) of the Act.

203

37BA/37-I

Credit for tax deducted or collected at source

204

26A/26B

Furnishing of particulars for deduction of tax at source from income

under the head “Salaries”

205

26C

Furnishing of evidence of claims by employee u/s 392(5)(b) for deduction

of tax from income under the head “Salaries”

206

115

Rate of exchange for conversion into rupees of income expressed in foreign currency

207

26

Rate of exchange for the purpose of deduction of tax at source of income payable in foreign currency

208

26D

Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)]

209

29B

Application by the payee for certificate authorising receipt of interest and other sums without deduction of tax

210

New Rule

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) of the Act

211

29C

Declaration by person claiming receipt of certain incomes without deduction of tax under section 393(6).

212

37C

Declaration by a buyer for no collection of tax at source under Section 394(2)

213

28/28AA /28AB

/29/ 37G/ 37H

Application for grant of certificates for deduction or collection of income- tax at any lower rates or no deduction or collection of income-tax.

214

29BA

Application by the payer for grant of certificate under section 395(2) or 400(3) for determination of appropriate proportion of sum (other than Salary), payable to non-resident, chargeable in case of the recipients

215

31/37D

Certificate of tax deducted or collected at source to be furnished under section 395(4)

216

114A

Application for allotment of a tax deduction and collection account number

217

37BC

Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate in case of non-residents

218

30/37CA

Time and mode of payment to Government account of tax deducted or collected at source or tax paid under Section 392(2)(a).

219

31A/31AA

Statement of deduction or collection of tax at source under Section 397(3)(b)

220

37BB

Furnishing of information for payment to a non-resident, not being a company, or to a foreign company

221

31ACB/37J

Form for furnishing certificate of accountant under Section 398(2)

222

38

Notice of Demand under section 289 of the Act.

223

39

Estimate of advance tax under section 407(8) of the Act.

224

117B

Form of statement under section 413 or section 414 of the Act.

225

New Rule

Procedure for recovery of tax for the purposes of section 413 and 475 of the Act.

226

117C

Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413 of the Act.

227

42

Prescribed authority for tax clearance certificates under section 420 of the Act.

228

43

Forms and certificates for the purpose of section 420 of the Act.

229

44

Production of certificate under section 420 of the Act.

230

40G

Refund claim under section 434 of the Act.

231

129

Form of application under section 440 of the Act.

232

127

Service of notice, summons, requisition, order and other communication under section 501 of the Act.

233

127A

Authentication of notices and other documents.

234

114DA

Furnishing of Annual Statement by a non-resident having Liaison Office in India.

235

114DB

Information or documents to be furnished under section 506.

236

121A

Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity

237

114E

Furnishing of statement of financial transaction

238

114F

Definitions

239

114G

Information to be maintained and reported

240

114H

Due diligence requirement

241

New Rule

Definitions for the purposes of this rule and rules 241, 242 and 243

242

New Rule

Obligation for reporting under section 509 of the Act.

243

New Rule

Reporting requirements under section 509 of the Act.

244

New Rule

Due diligence procedures under section 509 of the Act.

245

114-I

Annual information statement

246

New Rule

Application for registration as valuer under section 514 of the Act.

247

New Rule

Qualification of Registered Valuer for the purposes of section 514 of the

Act.

248

New Rule

Scale of fees to be charged by a registered valuer under section 514(2) of the Act.

249

New Rule

Form of report of valuation by registered valuer under section 514(3) of the Act.

250

49

Form of report of valuation by registered valuer under section 514(3) of the Act.

251

50

Accountancy Examination Recognised

252

51

Education qualifications prescribed

253

51A

Nature of business relationship

254

51B

Appearance by Authorised Representative in certain cases

255

53

Register of income-tax practitioners

256

54

Application for registration

257

55

Certificate of registration

258

56

Cancellation of Certificate

259

57

Cancellation of certificate obtained by misrepresentation

260

58

Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed.

261

59

Prescribed authority to order an inquiry

262

60

Charge-sheet

263

61

Inquiry Officer

264

62

Proceedings before Inquiry Officer

265

63

Order of the prescribed authority

266

64

Procedure if no Inquiry Officer appointed

267

65

Change of Inquiry Officer

268

66

Powers of prescribed authority and Inquiry Officer

269

119A

Procedure to be followed in calculating interest under section 533(2)(u).

270

7

Determination of income, being partly from agricultural and partly from business.

271

7A, 7B & 8

Income from manufacture of rubber, coffee and tea.

272

9A.

Deduction in respect of expenditure on production of feature films

273

9B.

Deduction in respect of expenditure on acquisition of distribution rights of feature films.

274

10V

Guidelines for investment fund for availing benefit under section 9(12) read with Schedule I.

275

10VA

Approval of the investment fund at its option for the purposes of section 9(12).

276

10VB

Statement to be furnished by the eligible investment fund under section 9(12) read with Schedule I.

277

9D

Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit.

278

2B

Conditions for the purpose of Schedule III (Table: Sl. No. 8) of the Act.

279

2A

Limits for the purposes of Schedule III (Table: Sl.No 11) of the Act.

280

2BB

Prescribed allowances for the purposes of Schedule III (Table: Sl No. 12 & 13) of the Act.

281

2BBA

Circumstances and conditions for the purposes of Schedule III (Table: Sl.No 16) of the Act.

282

2DB

Notification of pension fund and other conditions to be satisfied by the pension fund.

283

2DCA

Computation of minimum investment and exempt income for the purposes of Schedule V [Table: Sl. No. 7].

284

21AK

Conditions for the purpose of Schedule VI [Table: Sl. No. 5] of the Act.

285

2DD

Computation of exempt income in the nature of capital gains in connection with relocation of original fund etc.

286

16C

Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2].

287

2BBB

Percentage of Government Grant for considering any university, hospital, or any other institution, as substantially financed by the Government for the purposes of Schedule VII [Table: Sl. No. 17 and 18]

288

2F

Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under Schedule VII [Table: Sl. No. 46]

289

17CA

Rules for functioning of an electoral trust.

290

5AC.

Report of audit of accounts to be furnished under Schedule IX r. w. section 48 of the Act

291

5AD.

Report of audit of accounts to be furnished under Schedule X r. w. section 49 of the Act

292

67

Investment of fund moneys.

293

67A

Nomination

294

74

Accounts

295

76

Penalty for assigning or creating a charge on beneficial interest.

296

77

Application for recognition.

297

78

Order of recognition.

298

79

Withdrawal of recognition.

299

80

Exemption from tax when recognition withdrawn.

300

81

Appeal

301

82

Definitions

302

83 and 84

Conditions regarding trust and trustees.

303

85

Investment of fund moneys.

304

86

Admission of directors to a fund.

305

87

Ordinary annual contributions.

306

88

Initial contributions.

307

89

Scheme of insurance or annuity.

308

90

Commutation of annuity.

309

91

Beneficiary not to have any interest in insurance and employer not to have any interest in fund's moneys.

310

92

Penalty if employee assigns or charges interest in fund.

311

93

Arrangements on winding up, etc., of business.

312

94

Arrangements for winding up, etc., of fund.

313

95

Application of approval

314

96

Amendment of rules, etc., of fund.

315

97

Appeal

316

98

Definitions

317

99 and 100

Conditions regarding trust and trustees.

318

101

Investment of fund moneys.

319

101A

Nomination

320

102

Admission of directors to a fund.

321

103

Ordinary annual contributions.

322

104

Initial contributions.

323

105

Penalty if employee assigns or charges interest in fund.

324

106

Employer not to have interest in fund moneys.

325

107

Arrangements for winding up, etc., of business.

326

108

Arrangements for winding up of the fund

327

109

Application for approval

328

110

Amendment of rules, etc., of fund.

329

111

Appeal

330

6E.

Limits of reserve for unexpired risks

331

20 and 20A

Guidelines for approval under Schedule XV (1)(z)(i) and (1)(z)(ii) of the Act.

332

131

Electronic furnishing of Forms, Returns, Statements, Reports, orders etc

333

125

Electronic payment of tax.