definition of ‘Approved Superannuation Fund’ – Income Tax

As per S.2(6) of the Income Tax Act, 1961, unless the context otherwise requires, the term “approved superannuation fund” means a superannuation fund or any part of a superannuation fund which has been and continues to be approved by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner in accordance with the rules contained in Part B of the Fourth Schedule.