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Rule 93: Arrangements on winding up, etc., of business.

The Income-tax Rules, 1962Central Act · 1962

Arrangements on winding up, etc., of business.

Where the employer's trade or undertaking is to be wound up or discontinued, the trustees shall, with the prior approval of, and subject to such conditions as may be imposed by, the Chief Commissioner or Commissioner, make satisfactory arrangements for the payment of annuities to the existing employees or, on the death of the employees, to their widows, children or dependents.

Where this provision sits

ActThe Income-tax Rules, 1962
Rule93
Marginal noteArrangements on winding up, etc., of business.
JurisdictionCentral
StatusIn force as published by the source

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