RULE 320 INCOME-TAX RULES 2026 Admission of directors to a fund.
RULE 320 INCOME-TAX RULES 2026 Admission of directors to a fund. 320. Where the employer is a company as defined in section 2(20) of the Companies Act, 2013 (18 of 2013), a director of the company may be admitted to the benefits of the fund only if he is a whole time bona fide employee of the company… Read More »