Complied AI Back to law library Reading nowIncome-tax Rules, 19620 chapters · 444 rules

Divisions22

- ¶Part 13 overview
- 82Definitions
- 83Establishment of fund and trust
- 84Conditions regarding trustees
- 85Investment of fund moneys
- 86Admission of directors to a fund
- 87Ordinary annual contributions
- 88Initial contributions
- 89Scheme of insurance or annuity
- 90Commutation of annuity
- 91Beneficiary not to have any interest in insurance and employer not to have any interest in fund's moneys
- 92Penalty if employee assigns or charges interest in fund
- 93Arrangements on winding up, etc., of business
- 94Arrangements for winding up, etc., of fund
- 95Application for approval
- 96Amendment of rules, etc., of fund
- 97Appeal

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Rule 94: Arrangements for winding up, etc., of fund · Complied AI

Part 13
Rule 94

Rule 94Part 13

Arrangements for winding up, etc., of fund

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 subject to such conditions as may be imposed by, the Chief Commissioner or Commissioner.

Rule 93 Rule 94 Rule 95