Section 9 — Determination of income in case of non-residents
In any case in which the Assessing Officer is of opinion that the actual amount of the income accruing or arising to any non-resident person, whetherdirectly or indirectly, through or from —
(a) any asset or source of income in India; or
(b) any property in India; or
(c) any business connection in India,
cannot be definitely ascertained, the amount of such income for the purposes of assessment to income-tax may be calculated —
(i) at such percentage of the turnover so accruing or arising as the Assessing Officer may consider to be reasonable; or
(ii) on any amount which bears the same proportion to the total profits and gains of the business of such person (such profits and gains being computed inaccordance with the provisions of the Act), as the receipts so accruing or arising bear to the total receipts of the business; or(iii) in such other manner as the Assessing Officer may deem suitable.
Related sections
- Section 1 — In exercise of powers conferred by section 533 of the Income-tax Act, 2025 (30 of 2025), the Central Board of Direct Taxes hereby makes the following rules,namely:– Short title and commencement
- Section 2 — Definitions
- Section 3 — Arrangements for declaration and payment of dividends within India
- Section 4 — Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92)
- Section 5 — Procedure for notification of a recognised stock exchange for the purposes of section 2(92)
- Section 6 — Method of determination of period of holding of capital assets in certain cases
- Section 7 — Procedure for notification of zero coupon bond
- Section 8 — Computation of period of stay in India for an Indian citizen, being a member of the crew of a foreign bound ship
- Section 10 — Definition of terms for rules 11 and 12
- Section 11 — Fair market value of assets in certain cases
- Section 12 — Determination of income attributable to assets in India
- Section 13 — Threshold for purposes of significant economic presence
- Section 14 — Method for determining amount of expenditure in relation to income not includible in total income
- Section 16 — Annual accretion referred to in section 17(1)(i)
- Section 17 — Salary income for purposes of section 17(1)(c)(ii)
- Section 18 — Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by theChief Commissioner
- Section 19 — Gross total income for purposes of section 17(3)(b)
- Section 20 — Procedure for purposes of section 19 [Table: Sl. No. 12] relating to voluntary retirement or voluntary separation
- Section 21 — Unrealised rent
- Section 22 — Computation of aggregate average advances for purposes of section 31(1) [Table: Sl. No. 1] for deduction for provision of bad and doubtful debt
- Section 23 — Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d)
- Section 24 — Notification of infrastructure facility for the purposes of section 32(e)
- Section 25 — Depreciation
- Section 26 — Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made to a person in a day, otherwisethan by specified banking and online mode or through such other electronic mode as provided in rule 48
- Section 27 — Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44
- Section 28 — Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain mineralsunder section 51
- Section 29 — Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2)
- Section 30 — Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c)
- Section 31 — Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a)
- Section 32 — Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for deduction for expenditure on scientific researchby a research association
- Section 33 — Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section45(4) read with section 45(3)(a)
- Section 34 — Conditions subject to which approval is to be granted to a University, college or other institution for deduction for expenditure on scientific researchunder section 45(4) read with section 45(3)(a)
- Section 35 — Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research undersection 45(3)(b)
- Section 36 — Procedure for notification of an affordable housing project as a specified business under section 46(11)(d)(vii) and a semi-conductor wafer fabricationmanufacturing unit as a specified business under section 46(11)(d)(xiii)
- Section 37 — Procedure for approval of agricultural extension project under section 47(1)(a)
- Section 38 — Conditions for notification of agricultural extension projects under section 47(1)(a)
- Section 39 — Procedure for approval of skill development projects under section 47(1)(b)
- Section 40 — Conditions subject to which a skill development project is to be notified under section 47(1)(b)
- Section 41 — Expenditure for obtaining right to use spectrum for telecommunication services
- Section 42 — Special provision regarding interest on bad and doubtful debt of specified financial institution
- Section 43 — Form of report of audit to be furnished under section 59(4) for computation of royalty and fee for technical services
- Section 44 — Conditions to be fulfilled by a non-resident, engaged in the business of operation of cruise ships under section 61(2) [Table: Sl. No. 2]
- Section 45 — Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6]
- Section 46 — Maintenance of books of account under section 62
- Section 47 — Report of audit of accounts to be furnished under section 63
- Section 48 — Other electronic modes of payment
- Section 49 — Computation of capital gains for purposes of section 67(5)
- Section 50 — Attribution of income taxable under section 67(10) to capital assets remaining with the specified entity, under section 72
- Section 51 — Other conditions required to be fulfilled by the original fund
- Section 52 — Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for purpose of computation ofcapital gains under section 72
- Section 53 — Computation of fair market value of capital assets for purposes of section 77
- Section 54 — Form of report of an accountant in respect of slump sale
- Section 55 — Conditions for reference to Valuation Officers under section 91(1)(b)
- Section 56 — Meaning of expressions used in determination of fair market value
- Section 57 — Determination of fair market value
- Section 58 — Prescribed class of persons for the purpose of section 92(3)(i) and section 79
- Section 59 — Computation of income chargeable to tax under section 92(2)(l)
- Section 60 — Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation
- Section 61 — Certificate of a medical authority in respect of autism, cerebral palsy and multiple disabilities for the purposes of deduction under section 127 andsection 154
- Section 62 — Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128
- Section 63 — Prescribed authority for approval of a University or any educational institution of national eminence for purposes of section 133
- Section 64 — Procedure for specifying an association or institution for purposes of notification under section 133(1)(a)(xxiv)
- Section 65 — Conditions for claim for deduction under section 134
- Section 66 — Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144
- Section 67 — Form of particulars to be furnished along with return of income for claiming deduction under section 144
- Section 69 — Report of accountant to be furnished under section 147(4)(a)
- Section 70 — Form of certificate to be furnished under section 151(5)
- Section 71 — Prescribed authority and form of certificate to be furnished under section 152(5)
- Section 72 — Prescribed authority and form of certificate to be furnished under section 151(6) and section 152(6)
- Section 73 — Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc
- Section 74 — Taxation of income from retirement benefit account maintained in a notified country
- Section 75 — Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2)
- Section 76 — Foreign tax credit
- Section 77 — Meaning of expressions used in determination of arm's length price
- Section 78 — Other method for determination of arm's length price
- Section 79 — Determination of arm's length price under section 165
- Section 80 — Most appropriate method
- Section 81 — Determination of arm's length price in certain cases
- Section 82 — Exercise of option for determination of arm's length price for multiple years in a singleproceeding
- Section 83 — Time period for repatriation of excess money under section 170(2) and computation ofinterest income under section 170(4) pursuant to secondaryadjustments
- Section 84 — Information and documents to be kept and maintained under section 171(1)
- Section 85 — Report from an accountant to be furnished under section 172
- Section 86 — Definitions for safe harbour rules for international transactions
- Section 87 — Eligible assessee for safe harbour rules for international transactions
- Section 88 — Eligible international transactions for safe harbour
- Section 89 — Safe harbour for eligible international transactions
- Section 90 — Procedure relating to transactions other than provision of information technology services
- Section 91 — Procedure relating to transactions of provision of information technology services
- Section 93 — Mutual agreement procedure not to apply where Safe harbour for international transactions is accepted
- Section 94 — Definitions for safe harbour rules for specified domestic transaction
- Section 95 — Eligible assessee for safe harbour rules for specified domestic transactions
- Section 96 — Eligible specified domestic transaction for safe harbour
- Section 97 — Safe harbour for eligible specified domestic transaction
- Section 98 — Procedure governing safe harbour rules for specified domestic transactions
- Section 99 — Definitions for safe harbour rules for income attribution in case of income from business and profession
- Section 100 — Safe harbour for income attribution in case of income from business and profession
- Section 101 — Procedure governing safe harbour rules for income attribution in case of income from business and profession
- Section 102 — Mutual agreement procedure not to apply where safe harbour for income attribution in case of income from business and profession is exercised
- Section 103 — Meaning of expressions used in matters in respect of advance pricing agreement
- Section 105 — Pre-filing consultation
- Section 106 — Application for advance pricing agreement
- Section 107 — Withdrawal of application for agreement
- Section 108 — Preliminary processing of application
- Section 109 — Procedure
- Section 110 — Terms of the agreement
- Section 111 — Roll back of Agreement
- Section 112 — Amendments to application
- Section 113 — Furnishing of annual compliance report
- Section 114 — Compliance audit of agreement
- Section 115 — Revision of an agreement
- Section 116 — Cancellation of an agreement
- Section 117 — Procedure for giving effect to rollback provision of an Agreement
- Section 118 — Relief in tax payable under section 206(1) due to operation of section 206(1)(i)
- Section 120 — Miscellaneous
- Section 121 — Application seeking to give effect to terms of any agreement under section 533(2)(p) and procedure for giving effect to decision under agreement
- Section 122 — Procedure to deal with requests for bilateral or multilateral advance pricing agreements
- Section 123 — Maintenance and furnishing of information and document by constituent entity of an international group under section 171
- Section 124 — Furnishing of report in respect of an international group under section 511
- Section 125 — Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 176
- Section 126 — Conditions and activities for finance company located in any International Financial Services Centre for section 177
- Section 127 — Determination of consequences of impermissible avoidance arrangement
- Section 128 — Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases
- Section 129 — "(2) Without prejudice to the provisions of sub-rule (1)(d), the provisions of Chapter XI shall apply to any arrangement, irrespective of the date on which ithas been entered into, in respect of the tax benefit obtained from the arrangement on or after the 1st April, 2017." Notice and Forms for reference under section 274
- Section 130 — Time limits
- Section 131 — Procedure before Approving Panel
- Section 132 — Remuneration
- Section 133 — Modes of payment for the purpose of section 187
- Section 134 — Exercise of option for taxation of royalty income from patent under section 194(1) [Table: Sl. No. 2]
- Section 135 — Calculation of net winnings from online games for purpose of section 194(1) [Table: Sl. No. 5]
- Section 136 — Exercise or withdrawal of option for new tax regime
- Section 137 — Form of report for computation of book profit of companies
- Section 138 — Form of report for computation of adjusted total income by certain persons other than a company
- Section 139 — Computation of exempt income of specified fund attributable to units held by non-resident under Schedule VI [Table: Sl. Nos. 1 to 4] to Act
- Section 140 — Determination of income of a specified fund attributable to units held by non-residents under section 210(2)
- Section 141 — Computation of exempt income of specified fund, attributable to investment division of an offshore banking unit under Schedule VI [Table: Sl. Nos. 1to 4] to Act
- Section 142 — Conditions referred to in Schedule VI [Note 1(g)(ii)(B)] to Act required to be fulfilled by an investment division of an offshore banking unit
- Section 143 — Determination of income of a specified fund attributable to investment division of an offshore banking unit under section 210(3)
- Section 144 — Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act
- Section 145 — Statements under sections 221(4), 222(2), 223(5) and 224(9)
- Section 146 — Rules related to application for exercising the option for tonnage tax scheme and other matters related to it
- Section 147 — Publication and circulation of order of Board under section 239(3)(a)
- Section 148 — Search and Seizure under section 247
- Section 149 — Procedure to requisition services under section 247(5) and to make a reference under section 247(9)
- Section 150 — Valuation under section 247(9)
- Section 151 — Requisition of books of account, etc. under section 248
- Section 152 — Release of remaining assets under section 250
- Section 153 — Distraint and sale
- Section 154 — Form of information under section 254(1)
- Section 155 — Disclosure of information related to assessees under section 258(2)
- Section 156 — Prescribed income-tax authority under section 259
- Section 157 — Persons exempt from obtaining Permanent Account Number under section 262
- Section 158 — Application for allotment of a Permanent Account Number
- Section 159 — Transactions in relation to which Permanent Account Number is to be quoted or applied for purposes of section 262(1)(f) and 262(10)(c) and (e)
- Section 160 — Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97
- Section 161 — Transactions for purposes of section 262(9)(a)
- Section 162 — When PAN becomes inoperative under section 262(6)
- Section 163 — Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1)(a)(x)
- Section 164 — Forms, eligibility, verification etc. in respect of return of income
- Section 165 — Furnishing of updated return of income under section 263(6) read with [263(2)]
- Section 166 — Conditions for treating a return as defective return under section 263(7)
- Section 167 — Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358
- Section 168 — Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9]
- Section 169 — Form of verification for furnishing information under section 268(1)(c)
- Section 170 — "I declare that to the best of my knowledge and belief, the information furnished in the statement/statements is correct and complete and other particularsshown therein are truly stated." Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof
- Section 171 — Forms for report of audit or inventory valuation under section 268(5)
- Section 172 — Procedure for purposes of determining expenses for audit or inventory valuation
- Section 173 — Jurisdiction of Valuation Officers as per section 2(110) read with section 269
- Section 174 — Day and time for inspection by Valuation Officers, etc., as per section 269(3)
- Section 175 — Prescribed authority for issue of notice under section 270(8)
- Section 176 — Procedure for faceless assessment, reassessment or recomputation under section 273(1)
- Section 177 — Modified return of income in respect of business reorganisation under section 314
- Section 178 — Application under section 288(1) [Table: Sl. No. 11] regarding credit of tax deduction at source
- Section 179 — Notice of demand under section 289
- Section 180 — Return of income in respect of block assessment under section 294(1)
- Section 181 — Common application for registration of non-profit organisation or for approval for the purposes of deduction under sec-tion 133(1)(b)(ii)
- Section 182 — Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346
- Section 183 — Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any relatedperson
- Section 184 — Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5)
- Section 185 — Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income
- Section 186 — Application under section 342(5) for change of purpose for which income has been accumulated or set apart
- Section 187 — Books of account and other documents to be kept and maintained by a registered non-profit organisation
- Section 188 — Report of audit in case of registered non-profit organisations under section 348
- Section 189 — Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income
- Section 190 — Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1)
- Section 191 — Mode of service of any order referred to in section 358(3)(b)
- Section 192 — Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x)
- Section 193 — Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362
- Section 194 — Declaration under section 375
- Section 195 — Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court
- Section 196 — Constitution of Dispute Resolution Committee under section 379
- Section 197 — Application for resolution of dispute before the Dispute Resolution Committee under section 379
- Section 198 — Power to reduce or waive penalty imposable or grant immunity from prosecution or both under section 379
- Section 199 — Definitions
- Section 200 — Application for obtaining an advance ruling under section 383
- Section 201 — Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8)
- Section 202 — Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings under section 389(1)
- Section 203 — Credit for tax deducted or collected at source
- Section 204 — Furnishing of particulars for deduction of tax at source from income under head "Salaries"
- Section 205 — Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head "Salaries"
- Section 206 — Rate of exchange for conversion into rupees of income expressed in foreign currency
- Section 207 — Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
- Section 208 — Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)]
- Section 209 — Application by payee for certificate authorising receipt of interest and other sums without deduction of tax
- Section 211 — Declaration by person claiming receipt of certain incomes without deduction of tax under section 393(6)
- Section 212 — Declaration by a buyer for no collection of tax at source under section 394(2)
- Section 213 — Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax
- Section 214 — Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other thansalary), payable to non-resident, chargeable in case of recipients
- Section 215 — Certificate of tax deducted or collected at source to be furnished under section 395(4)
- Section 216 — Application for allotment of a tax deduction and collection account number
- Section 217 — Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents
- Section 218 — Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a)
- Section 219 — Statement of deduction or collection of tax at source under section 397(3)(b)
- Section 220 — Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
- Section 221 — Form for furnishing certificate of accountant under section 398(2) for person responsible for deduction or collection of tax as per section 394(1)[Table: Sl. Nos. 1 to 5 and 9] not to be deemed to be an assessee in default
- Section 222 — Notice of demand under section 289
- Section 223 — Estimate of advance tax under section 407(8)
- Section 226 — Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413
- Section 227 — Prescribed authority for tax clearance certificates under section 420
- Section 228 — Forms and certificates for the purposes of section 420
- Section 231 — Form of application under section 440
- Section 232 — Service of notice, summons, requisition, order and other communication under section 501
- Section 233 — Authentication of notices and other documents
- Section 234 — Furnishing of annual statement by a non-resident having liaison office in India
- Section 235 — Information or documents to be furnished under section 506
- Section 236 — Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity
- Section 237 — Furnishing of statement of financial transaction
- Section 238 — Definitions
- Section 239 — Information to be maintained and reported
- Section 240 — Due diligence requirement
- Section 241 — Definitions for purposes of rules 242, 243 and 244
- Section 242 — Obligation for reporting transaction of crypto-asset under section 509
- Section 243 — Reporting requirements for transaction of crypto-asset under section 509
- Section 244 — Due diligence procedures under section 509
- Section 245 — Annual Information Statement
- Section 246 — Application for registration as valuer under section 514
- Section 247 — Qualification of registered valuer for the purposes of section 514
- Section 248 — Charging of fee and submission of valuation report under section 514
- Section 249 — Removal from register of names of valuers and restoration
- Section 250 — Definitions for the purposes of rules 251 to 268
- Section 251 — Accountancy examinations recognised
- Section 252 — Educational qualifications prescribed
- Section 253 — Nature of business relationship
- Section 254 — Appearance by Authorised Representative in certain cases
- Section 255 — Register of income-tax practitioners
- Section 256 — Application for registration
- Section 258 — Cancellation of certificate
- Section 259 — Cancellation of certificate obtained by misrepresentation
- Section 260 — Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
- Section 261 — Prescribed authority to order an inquiry
- Section 262 — Charge-sheet
- Section 263 — Inquiry Officer
- Section 264 — Proceedings before Inquiry Officer
- Section 265 — Order of the prescribed authority
- Section 266 — Procedure if no Inquiry Officer appointed
- Section 268 — Powers of prescribed authority and Inquiry Officer
- Section 269 — Procedure to be followed in calculating interest under section 533(2)(u)
- Section 270 — Determination of income, being partly from agricultural and partly from business
- Section 271 — Income from manufacture of rubber, coffee and tea
- Section 272 — Deduction in respect of expenditure on production of feature films
- Section 273 — Deduction in respect of expenditure on acquisition of distribution rights of feature films
- Section 274 — Procedure for investment fund for availing benefit under section 9(12) read with Schedule I to Act
- Section 275 — Approval of the investment fund at its option for purposes of section 9(12)
- Section 276 — Statement to be furnished by eligible investment fund under section 9(12) read with Schedule I to the Act
- Section 277 — Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit
- Section 278 — Conditions for purposes of Schedule III [Table: Sl. No. 8] to the Act
- Section 279 — Limits for the purposes of Schedule III [Table: Sl. No. 11] to the Act
- Section 280 — Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act
- Section 281 — Circumstances and conditions for purposes of Schedule III [Table: Sl. No. 16] to the Act
- Section 282 — Notification of pension fund and other conditions to be satisfied by the pension fund
- Section 283 — Computation of minimum investment and exempt income for purposes of Schedule V [Table: Sl. No. 7] to Act
- Section 284 — Conditions for the purpose of Schedule VI [Table: Sl. No. 5] to the Act
- Section 285 — Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc
- Section 286 — Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2] to Act
- Section 287 — Percentage of Government grant for considering any University, hospital, or any other institution, as substantially financed by the Government forpurposes of Schedule VII [Table: Sl. Nos. 17 and 18] to Act
- Section 288 — Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII [Table: Sl. No. 46] to Act
- Section 289 — Rules for functioning of an electoral trust
- Section 290 — Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee developmentaccount and rubber development account
- Section 291 — Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund
- Section 292 — Investment of fund moneys
- Section 293 — Nomination
- Section 294 — Accounts
- Section 296 — Application for recognition
- Section 297 — Order of recognition
- Section 298 — Withdrawal of recognition
- Section 300 — Appeal under paragraph 13(1) of Part A of Schedule XI to the Act
- Section 301 — Definitions for purposes of rules 302 to 315
- Section 302 — Conditions regarding trust and trustees
- Section 303 — Investment of fund moneys
- Section 305 — Ordinary annual contributions
- Section 306 — Initial contributions
- Section 307 — Scheme of insurance or annuity
- Section 308 — Commutation of annuity
- Section 309 — Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of fund
- Section 310 — Penalty, where employee assigns or charges interest in fund
- Section 312 — Arrangements for winding up, etc., of fund
- Section 313 — Application of approval
- Section 314 — Amendment of rules, etc., of fund
- Section 315 — Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund
- Section 316 — Definitions for purposes of rules 317 to 329
- Section 317 — Conditions regarding trust and trustees
- Section 318 — Investment of fund moneys
- Section 319 — Nomination
- Section 320 — Admission of directors to a fund
- Section 321 — Ordinary annual contributions
- Section 322 — Initial contributions
- Section 324 — Employer not to have interest in fund moneys
- Section 325 — Arrangements for winding up, etc., of business
- Section 326 — Arrangements for winding up of the fund
- Section 327 — Application for approval
- Section 328 — Amendment of rules, etc., of fund
- Section 329 — Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund
- Section 330 — Limits of reserve for unexpired risks
- Section 331 — Procedure for approval under paragraph (1)(z)(i) and (ii) of Schedule XV to the Act
- Section 332 — Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc
- Section 333 — Electronic payment of tax, interest, fee and penalty