অর্থ আইন, ১৯৯৩ 8&X 5. Income derived from investments or deposits of an approved gratuity fund and any capital gains arising from the transfer of capital assets of such fund shall be exempt from payment of tax. 6. Any sum paid by an employer as contribution towards an approved gratuity fund shall be deducted in computing his income, profits and gains for the purpose of assessment. 7. Where any contributions by an employer (including the interest thereon, if any) are repaid to the employer, the amount so repaid shall be deemed for the purposes of tax to be the income of the employer for the income year in which they are so repaid. o 8. The trustees of an approved gratuity fund and any employer who contributes to an approved gratuity fund shall, when required by notice from the Deputy Commissioner of Taxes, furnish, within such period as may be specified in the notice, such return, statement, particulars or information as the Deputy Commissioner of Taxes may require. N 9. Where there is a repugnance between any regulation of an approved gratuity fund and any provision of this Part or of the rules made thereunder, the said regulation shall, to the extent of repugnance, be of no effect and the Board may, at any time, require that such repugnance shall be removed from the regulations of the fund. Jo 10. In addition to any power conferred in this Part, the Board may make rules o ༦མ་དྲི་
- Ts - § (b)
prescribing the statements and other information to be submitted along with an application for approval: so - e$ limiting the ordinary annual and other contributions of an employer to the fund; (c) regulating the investment or deposit of the moneys of an approved gratuity fund; (d) providing for withdrawal of the approval in the case of a fund which ceases to satisfy the requirements of this Part or the rules made thereunder; and Exemption of income of gratuity fund from tax Treatment of contribution by employer NQ് & Contributions by employer, when deemed to be his income o \>> Particulars to be furnished in respect of gratuity funds Provisions of this Part to prevail against regulations of the fund Provisions relating to rules
