Rule 322: The amount to be allowed as a deduction on account of an initial contribution, which an employer may
Is rule Income-tax Rules, 2026 ka ek important provision hai jo the amount to be allowed as a deduction on account of an initial contribution, which an employer may make in respect of the past services of an employee admitted to the benefits of a fund, shall not exceed 8⅓% of the salary of the employee for each y ke barre mein batata hai. Income-tax Rules, 2026 ke relevant provisions ke under yeh rule applicable hai.
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Bare law
Rule 322 - The amount to be allowed as a deduction on account of an initial contribution, which an employer may make in respect of the past services of an employee admitted to the benefits of a fund, shall not exceed 8⅓% of the salary of the employee for each y
322. The amount to be allowed as a deduction on account of an initial contribution, which an employer may make in respect of the past services of an employee admitted to the benefits of a fund, shall not exceed 8⅓% of the salary of the employee for each year of his past service with the employer.
Assigning or creating a charge on beneficial interest in a gratuity fund.
Rule breakdown
322. The amount to be allowed as a deduction on account of an initial contribution, which an employer may make in respect of the past services of an employee admitted to the benefits of a fund, shall not exceed 8⅓% of the salary of the employee for each year of his past service with the employer.
Assigning or creating a charge on beneficial interest in a gratuity fund.
Key takeaways
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Compliance Essentials
Rule ke provisions properly follow karne se future litigation avoid ho sakti hai.
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FAQs
Is rule Income-tax Act, 2025 ke under kaise aata hai?
Is rule Income-tax Rules, 2026 ke under framed hai jo Income-tax Act, 2025 ke provisions implement karti hai.
Is rule kab se applicable hoga?
Is rule 1st April, 2026 se applicable hoga. Jab tak koi amendment nahi aati, yeh current form mein valid rahegi.
Kya CA se help leni chahiye?
Complex provisions ko samajhne aur accurate compliance ke liye apne CA/CS se consult karein. Professional help mistakes kam karti hai.