Rule 313 of Income Tax Rules - Application of approval.

Last Updated: 01-04-2026

313. Application of approval. ^{^[i]}

Every application for approval of a Superannuation fund under paragraph 4(1) of Part B of Schedule XI to the Act shall be made in Form No. 188 and shall be verified in the manner indicated therein.

[i] This Rule was inserted by N No. 22/2026 dt. 20-03-2026 wef 01-04-2026.

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Rule 313 of Income Tax Rules - Application of approval.