Income Tax Rules, 2002

CHAPTER-XV

RECOGNISED PROVIDENT FUNDS, APPROVED SUPERANNUATION FUNDS AND APPROVED GRATUITY FUNDS PART III APPROVED GRATUITY FUNDS

From: 2023-11-01 - To: 0000-00-00 115. Application for approval of a gratuity fund.- (1) The application required to be made under sub-rule (1) of rule 3 of Part III of the Sixth Schedule to the Ordinance for approval of gratuity fund shall contain the following information, namely:- (a) the employer's name and the address of employer's principal place of business; (b) the classes and number of employees, whether in Pakistan or outside Pakistan, entitled to the benefits of the fund; (c) the age of retirement prescribed in the fund's regulations; (d) the minimum period of service prescribed in the fund's regulation as a condition of eligibility to receive the gratuity in case of termination of employment; (e) the place where the accounts of the fund are or will be maintained; and (f) where the fund is already in…