Income Tax Act, 1961
Sch. IV Part B Rule 9. LIABILITY OF TRUSTEES ON CESSATION OF APPROVAL.
If a fund or a part of a fund for any reason ceases to be an approved superannuation fund, the trustees of the fund shall nevertheless remain liable to tax on any sum paid on account of returned contributions (including interest on contributions, if any), in so far as the sum so paid is in respect of contributions, made before the fund or part of the fund ceased to be an approved superannuation fund under the provisions of this Part.