Income-tax Rules, 2026 | Rule 321 of 333

Rule 321 - Ordinary annual contributions Full text

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321Rule number

342Local text characters

0Linked Forms

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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

321. Ordinary annual contributions.– The ordinary annual contribution by the employer to a fund shall be made on a reasonable basis, as may be approved by the approving authority, having regard to the length of service of each 1 employee concerned, but such contribution shall not exceed 8 % of the salary of each employee during each year. 3

Local extract SHA-256: c167c797344b7e59643e729e382c2d7be2d585616d9af353349e8240f25dc3b3. 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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