Rule 108: Arrangements for winding up of the fund

The Income-tax Rules, 1962Central Act · 1962

Arrangements for winding up of the fund.

Any arrangements for the winding up of the fund or for its amalgamation with another fund shall be subject to the prior approval of, and to such conditions as may be imposed by, the Chief Commissioner or Commissioner.

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	108
Marginal note	Arrangements for winding up of the fund
Jurisdiction	Central
Status	In force as published by the source

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