Income-tax Rules, 2026

Rule 324Employer not to have interest in fund moneys

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

No money belonging to the fund shall be receivable by the employer under any circumstances nor shall the employer have any lien or charge on the fund.

Referenced by

Rule 316 Definitions for purposes of rules 317 to 329