Laws / Income Tax Law / দ্বিতীয় তফসিল

দ্বিতীয় তফসিল - PART 2 - APPROVED GRATUITY FUND

THE SECOND SCHEDULE
APPROVED FUNDS [See section 2]
PART 2
APPROVED GRATUITY FUND


1. Conditions for approval.—
(1) In order that a Gratuity Fund may receive and retain approval, it shall satisfy the conditions hereinafter specified and any other conditions which the Board may prescribe—
(a) the fund shall be a fund establi...

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