Income Tax Act, 1961
Sch. IV Part C Rule 8A. PARTICULARS TO BE FURNISHED IN RESPECT OF GRATUITY FUNDS.
The trustees of an approved gratuity fund and any employer who contributes to an approved gratuity fund shall, when required by notice from the Assessing Officer, furnish within such period, not being less than twenty-one days from the date of the notice, as may be specified in the notice, such return, statement, particulars or information, as the Assessing Officer may require.