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Rules 2026 · Rule 316

Definitions for purposes of rules 317 to 329

Rules 311-333

Rule 316 defines "approving authority", "beneficiary", "fund" (a gratuity fund) and "trust" for the rules on approved gratuity funds.

Definitions. "Approving authority" is the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner. "Beneficiary" is a person referred to in paragraph 3(b) of Part B of Schedule XI for whom provision of gratuity is made. "Fund" means a gratuity fund. "Trust" means the trust under which the fund is established, and "trustee" is a trustee of it.