CourtMesh

Rule 98: Definitions

The Income-tax Rules, 1962Central Act · 1962

PART XIV

GRATUITY FUNDS

Definitions.

In this Part—

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

(b) "fund" means a "gratuity fund"; and

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

Where this provision sits

ActThe Income-tax Rules, 1962
Rule98
Marginal noteDefinitions
JurisdictionCentral
StatusIn force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Income-tax Rules, 1962 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.