RULE 323 INCOME-TAX RULES 2026 Assigning or creating a charge on beneficial interest in a gratuity fund.
RULE 323 INCOME-TAX RULES 2026 Assigning or creating a charge on beneficial interest in a gratuity fund. 323. If an employee assigns or creates a charge upon his beneficial interest in a gratuity fund, the Assessing Officer shall give notice to the employee that if he does not secure the cancellation of the assignment or charge… Read More »