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Income-tax Rules, 2026 | Rule 312 of 333

Rule 312 - Arrangements for winding up, etc Full text

Local extract available Legacy mapping: Not recorded

312Rule number
259Local text characters
0Linked Forms
Source and status control

Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

Local legal-text status: LOCAL_EXTRACT_EXTERNAL_OFFICIAL_SOURCE_CONTROLS

Currentness control: Base Rules effective 1 April 2026. Check later amendments, corrigenda and portal implementation before action.

Local statutory extract - official source controls

Rule text held in the production corpus

312. Arrangements for winding up, etc., of fund.– 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.

Local extract SHA-256: 4ed294671f76ac23a919c62b0a18965ef90e991f90ffdacbf07a84f5268e1ed9. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

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