- Shweta Verma
March 28, 2026
Form No 188 - Form for Approval of Gratuity Fund / Superannuation Fund
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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 Funds) and Rule 109 (Superannuation Funds) of the Income-tax Rules 1962.
https://www.incometaxindia.gov.in/documents/d/guest/form-188-faqs
Author Bio
Shweta Verma
Company: TVA & CO LLP
Designation: CS
Location: -
Gender: female
CS Trainee View Full Profile
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