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Rule 327 of Income Tax Rules - Application for approval.–

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Last Updated: 01-04-2026

327. Application for approval.–[i]

The application for approval of a gratuity fund is required to be furnished 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.