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[Cites 0, Cited by 0] [Section 109] [Entire Act]

Union of India - Subsection

Section 109(1) in Income Tax Rules, 1962

(1)The application for approval of a gratuity fund under sub-rule (1) of rule 4 of Part C of the Fourth Schedule shall contain the following information :-
(a)Name of employer and address, his business, profession, etc., also his principal place of business.
(b)Classes and number of employees entitled to admission to the fund-
(i)in India ;
(ii)outside India.
(c)Place where the accounts of the fund are or will be maintained.
(d)If the fund is already in existence, the details of investment of the fund.