Rule 327

Application for approval

← PreviousRule 326 – Arrangements for winding up of the fund Next →Rule 328 – Amendment of rules, etc., of fund

The application for approval of a gratuity fund is required to be furnished under paragraph 4(1) of Part B of Schedule XI to the Act shall be made in Form No. 188 and shall be verified in the manner indicated therein.

← PreviousRule 326 – Arrangements for winding up of the fund Next →Rule 328 – Amendment of rules, etc., of fund

Source: Income-tax Rules, 2026, notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. For reference only – please verify with the official Gazette.