Rule 109 - Application for approval - Income-tax Rules, 1962

Application for approval. 109. (1) The application for approval of a gratuity fund under sub-rule (1) of rule 4 of Part C of the Fourth Schedule shall contain the following information : ( a ) Name of employer and address, his business, profession, etc., also his principal place of business. ( b ) Classes and number of employees entitled to admission to the fund ( i ) in India ; ( ii ) outside India. ( c ) Place where the accounts of the fund are or will be maintained. ( d ) If the fund is already in existence, the details of investment of the fund. (2) A verification in the following form shall be annexed to the application : FORM OF VERIFICATION We/I, the trustee(s) of the above named fund, do declare that what is stated in the above application is true to the best of our/my information and belief, and that the documents sent herewith are the originals or true copies thereof.