Income-tax Rules, 2026

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

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

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 approving authority.

Referenced by

Rule 301 Definitions for purposes of rules 302 to 315