Rule-94 (of Income Tax Rules, 1962), Arrangements for winding up of fund
Rule-94 (of Income Tax Rules, 1962), Arrangements for winding up of fund
Arrangements for winding up, etc., of fund.
Any arrangements for the winding up of the fund or for its amalgamation with another fund shall be subject to the prior approval of, and subject to such conditions as may be imposed by, the [Chief Commissioner or Commissioner].
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