Income-tax Rules, 2026

Rule 325Arrangements for winding up, etc., of business

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

Where the trade or undertaking of the employer is to be wound up or discontinued, the trustees shall, with the prior approval of, and subject to such conditions as may be imposed by, approving authority, make satisfactory arrangements for the payment of gratuity to the existing beneficiaries.

Referenced by

Rule 316 Definitions for purposes of rules 317 to 329