Rule 82 - Definitions - Income-tax Rules, 1962

PART XIII APPROVED SUPERANNUATION FUNDS Definitions. 82. 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.