Income Tax Department

Ministry of Finance, Government of India

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Rule Number 312

Arrangements for winding up, etc., of fund

Rule Number

312

Upload Date

08/01/2026

Arrangements for winding up, etc., of fund.

312. Any arrangements for the winding up of the fund or for its amalgamation with another fund shall be subject to the prior approval of, and subject to such conditions as may be imposed by the approving authority.

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