Laws / Income Tax Law / FIRST SCHEDULE Part C

FIRST SCHEDULE Part C - PART C - APPROVED GRATUITY FUND

2022-23 2016-17 2015-16

THE FIRST SCHEDULE
PART C
APPROVED GRATUITY FUND
[See section 2(5A)]


1. Definitions.—
In this Part, unless the context otherwise requires, the expression "contribution", "employee", "employer", "regulations of a fund" and "salary" have, in relation to gratuity funds, the meaning assigned to those expressions in pa...

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