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Rule 324 of Income Tax Rules - Employer not to have interest in fund moneys.

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Last Updated: 01-04-2026

324. Employer not to have interest in fund moneys.[i]

No money belonging to the fund shall be receivable by the employer under any circumstances nor shall the employer have any lien or charge on the fund.

 

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