21 февр. 2022 г. · The employer can then claim the benefits of the contribution made to the Approved Gratuity trust under Section 36(1)(v) of the Income Tax Act, ...

17 нояб. 2023 г. · As per Section 144 of the Companies Act 2013, Auditor is not supposed to render actuarial services.

3 нояб. 2023 г. · Contributions to an approved Gratuity fund is deductible under section 36 (1)(v) of the Income Tax Act,1961. The carefully planned funding ...

Section 40A(7) in The Income Tax Act, 1961. (7) (a)[Subject to the provisions ... gratuity fund, or for the purpose of payment of any gratuity, that has ...

Contributions to an approved Gratuity fund is deductible under section 36 (1)(v) of the Income Tax Act, 1961.

An application for approval of a gratuity fund shall be made in writing by the trustees of the fund to the 4 [Assessing Officer], by whom the employer is ...

Explanation : In this section "approved gratuity fund" shall have the same meaning as in clause (5) of section 2 of the Income-tax Act, 1961 (43 of 1961)].

22 июл. 2023 г. · Section 2(5) of the Income Tax Act, 1961 defines an approved gratuity fund as a gratuity fund which has been and continues to be approved by ...

29 авг. 2020 г. · The trust would be assessable as an AOP as per clause (iv) to first proviso to section 164 (1). The trust must fulfills below conditions:

Brief Overview. The following two annual compliances applicable to gratuity trust: Annual audit of the trust; Income tax return filing of the trust.