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Rule 329Published

Rule 329: Appeal for a gratuity fund under paragraph 9(1) of Part B of Schedule XI

Rule 329 prescribes the form and fee for an appeal under paragraph 9(1) of Part B of Schedule XI in the case of a gratuity fund. Rules 316 to 329 govern approved gratuity funds under Part B of Schedule XI to the Act. The appeal is in Form No. 187, verified as indicated, with a fee of Rs 1,000.

Official notified Income-tax Rules, 2026

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Bare law

Rule 329 - Appeal under Paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund

An appeal under paragraph 9(1) of Part B of Schedule XI to the Act shall be made in Form No. 187 and shall be verified in the manner indicated therein and shall be accompanied by a fee of ₹1000.

Rule breakdown

Requirements

Form No. 187.

Verified as indicated.

Fee of Rs 1,000.

Key takeaways

Form No. 187

Appeal form.

Fee

Rs 1,000.

Paragraph 9(1)

Appeal provision.

Practical checklist

  • Pay the fee and keep proof.

Avoid

  • Do not omit verification.

FAQs

Which form is used?

Form No. 187 (Rule 329).

What is the fee?

Rs 1,000.

Same as superannuation appeals?

Yes, Rule 315.

Glossary

Paragraph 9(1)
Appeal provision in Part B of Schedule XI.
Form No. 187
Appeal form.

Official sources