Income Tax Act 1947 · 2020 Revised Edition · Part 2 · Administration
5. Approved pension or provident fund or society
Feedback & supportThe Comptroller may, subject to such conditions as the Comptroller may think fit to impose, approve any pension or provident fund or society for the purposes of this Act and may (without prejudice to the exercise of any power in that behalf conferred on the Comptroller by any condition so imposed) at any time withdraw any approval previously given in respect of any such fund or society.
Comptroller
“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) and includes, for all purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 34F(9), 37L(7), 37M(5), 67(1)(a), 95, 96, 96A and 101, a Deputy Comptroller or an Assistant Comptroller so appointed;