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Shweta Verma
April 20, 2026

Submitted By: Shweta Verma

FAQ Form No 188 Form for Approval of Gratuity Fund / Superannuation Fund

Form 188 has been introduced to provide a standardised and structured application mechanism for seeking approval of a Gratuity Fund or a Superannuation Fund under Part B of Schedule XI to the Income-tax Act 2025 . The Form replaces the earlier text-based procedural requirements contained in Rule 95 (Gratuity 109 (Superannuation Funds) of the Income-tax Rules 1962.

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