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[Cites 0, Cited by 0] [Section 101A] [Entire Act]

Union of India - Subsection

Section 101A(1) in Income Tax Rules, 1962

(1)An employee may be allowed by the trustees of the gratuity fund to make a nomination conferring on one or more persons the right to receive the amount of gratuity in the event of his death, before that amount becomes payable or, having become payable, has not been paid. Such a nomination shall be made in Form No. 40A or in a form as near thereto as may be necessary.