Rule 82: Definitions

The Income-tax Rules, 1962Central Act · 1962

PART XIII

APPROVED SUPERANNUATION FUNDS

Definitions.

In this Part—

(1) "beneficiary" means a person referred to in clause (b) of rule 3 of Part B of the Fourth Schedule for whom provision of annuity is made;

(2) "fund" means a superannuation fund or a part of a superannuation fund which includes a fund, by whatever name called, established or constituted with a sole purpose of making payment of pension or family pension by the employer to his employees; and

(3) "trust" means the trust under which the superannuation fund is established and "trustee" means a trustee thereof.

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	82
Marginal note	Definitions
Jurisdiction	Central
Status	In force as published by the source

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