Section - 2(5), Approved gratuity fund defined under (IT Act, 1961)
Section - 2(5), Approved gratuity fund defined under (IT Act, 1961)
Definitions of "approved gratuity fund"
"Approved gratuity fund" means a gratuity fund which has been and continues to be approved by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner in accordance with the rules contained in Part C of the Fourth Schedule;
