8(?の অর্থ আইন, ১৯৯৩ Conditions for 3. In order that a gratuity fund may receive and retain approval approval, it shall satisfy the conditions hereinafter specified and any other conditions which the Board may prescribe (a) the fund shall be a fund established under an irrevocable trust in connection with trade or undertaking carried on - in Bangladesh and not less than ninety per cent. of the ് employees of such trade or undertaking shall to employed in Bangladesh; N o (b) the fund shall have for its sole purpose the provision of a gratuity to employees in the trade or undertaking on their retirement at or after a specified age or on their becoming incapacitated prior to such retirement, or on termination of their employment after a minimum period of service specified in the regulations of the fund or to the widows, children or dependents of such employees On their death; o (c) the employer in the indeor undertaking shall be a contributor to the fund: and O (d) all benefits granted by the fund shall be payable only in Bangladesh. o Application for 4. (1) An application for approval of gratuity fund shall be approval made in writing by the trustees of the fund to the Deputy Commissioner of Taxes by whom the employer is assessable and shall be accompanied by a copy of the instrument under which the fund is established and by two copies of the rules and, where the fund has been in existence during any year or years prior to the financial year in which the application for approval is made, also two copies of the accounts of the fund relating to such prior ಿ or years (not being more than three years immediately to preceding the year in which the said application is made) for *N which such accounts have been made up. The Board may require Q - such further information to be supplied as it thinks proper. - so (2) If any alternation in the regulations, constitution, objects S or conditions of the fund is made at any time after the date of § the application for approval, the trustees of the fund shall CŞ forthwith communicate such alteration to the Deputy Commissioner of Taxes mentioned in sub-paragraph (1) and in default of such communication, any approval given shall, unless the Board otherwise orders, be deemed to have been withdrawn from the date on which the alteration took effect.
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