Income Tax Department

Ministry of Finance, Government of India

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Rule Number 326

Arrangements for winding up of the fund

Rule Number

326

Upload Date

08/01/2026

Arrangements for winding up of the fund.

326. 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 to such conditions as may be imposed by, the approving authority.

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