Income Tax Law
Income-tax Rules, 2026
Rule 314Amendment of rules, etc., of fund
Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026
No alteration in the rules, constitution, objects or conditions of an approved fund shall be made without the prior approval of the approving authority.
Referenced by
Rule 301 Definitions for purposes of rules 302 to 315