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IGST_Rules_2017

Section / Rule Number Content


67 Investment of fund moneys
67A Nomination
68 Circumstances in which withdrawals may be permitted
69 Conditions for withdrawal for various purposes
70 Second withdrawal
71 Repayment of amounts withdrawn
71A Certain rules not to apply
72 Amount withdrawn but not repaid may be deemed as income
73 Withdrawal within twelve months before retirement
74 Accounts
75 Limits for contributions
76 Penalty for assigning or creating a charge on beneficial interest
77 Application for recognition
78 Order of recognition
79 Withdrawal of recognition
80 Exemption from tax when recognition withdrawn
81 Appeal

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