×

Rule 325 of Income Tax Rules - Arrangements for winding up, etc., of business.

37
Last Updated: 01-04-2026

325. Arrangements for winding up, etc., of business.[i]

Where the trade or undertaking of the employer is to be wound up or discontinued, the trustees shall, with the prior approval of, and subject to such conditions as may be imposed by, approving authority, make satisfactory arrangements for the payment of gratuity to the existing beneficiaries.

 

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