The Income-tax Rules, 2026
 

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Rule No. Particulars
297   Order of recognition of provident fund



298   Withdrawal of recognition of provident fund



299   Exemption from tax when recognition withdrawn



300   Appeal under paragraph 13(1) of Part A of Schedule XI to the Act



301   Definitions for purposes of rules 302 to 315 relating to superannuation funds



302   Conditions regarding trust and trustees of superannuation fund



303   Investment of fund moneys in superannuation fund



304   Admission of directors to a superannuation fund



305   Ordinary annual contributions to superannuation fund



306   Initial contributions to superannuation fund



307   Scheme of insurance or annuity under superannuation fund



308   Commutation of annuity under superannuation fund



309   Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of superannuation fund



310   Penalty, where employee assigns or charges interest in superannuation fund



311   Arrangements on winding up, etc., of business relating to superannuation fund



312   Arrangements for winding up, etc., of superannuation fund



313   Application for approval of superannuation fund



314   Amendment of rules, etc., of superannuation fund



315   Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund



316   Definitions for purposes of rules 317 to 329 relating to gratuity funds



317   Conditions regarding trust and trustees of gratuity fund



318   Investment of fund moneys in gratuity fund



319   Nomination under gratuity fund



320   Admission of directors to a gratuity fund



321   Ordinary annual contributions to gratuity fund



322   Initial contributions to gratuity fund



323   Assigning or creating a charge on beneficial interest in a gratuity fund



324   Employer not to have interest in fund moneys of gratuity fund



325   Arrangements for winding up, etc., of business relating to gratuity fund



326   Arrangements for winding up of the gratuity fund



327   Application for approval of gratuity fund



328   Amendment of rules, etc., of gratuity fund



329   Appeal under Paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund



330   Limits of reserve for unexpired risks for insurance business



331   Procedure for approval under Paragraph (1)(z)(i) and (ii) of Schedule XV to the Act



332   Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc



333   Electronic payment of tax, interest, fee and penalty



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