Income-tax Rules, 2026

Rule 313Application of approval

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

Every application for approval of a Superannuation fund under paragraph 4(1) of Part B of Schedule XI to the Act shall be made in Form No. 188 and shall be verified in the manner indicated therein.

This rule refers to

§ Schedule XI RECOGNISED PROVIDENT FUNDS

Referenced by

Rule 301 Definitions for purposes of rules 302 to 315