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Rule 326 of Income Tax Rules - Arrangements for winding up of the fund

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Last Updated: 01-04-2026

326. Arrangements for winding up of the fund.[i]

Any arrangements for the winding up of the fund or for its amalgamation with another fund shall be subject to the prior approval of, and to such conditions as may be imposed by, the approving authority.

 

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