58B. Return, statements, etc., that may be required to be furnished

1[58B. Return, statements, etc., that may be required to be furnished.—

The trustees of an approved gratuity fund and an employer who contributes to an approved gratuity fund may be required by notice from the Deputy Commissioner of taxes under paragraph 8 of Part C of the First Schedule to the Ordinance to-

(a) furnish a return containing such particulars of contributions as the notice may require;

(b) prepare and deliver a return containing-

(i) the name and place of residence of every person in receipt of a gratuity from the fund; and

(ii) the amount of the gratuity paid to each employee; and

(c) furnish a copy of the accounts of the fund together with such other information and particulars as may be reasonable required.


1 Inserted vide S.R.O. No. 161-L/96, dt: 01-09-1996.

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