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Case lawIncome-tax Rules 2026 › Rule 314
Rules 2026

Rule 314 of the Income-tax Rules, 2026

Rule 314 — Amendment of rules, etc., of fund.

Where this rule sits

← Rule 313  ·  Rule 315 →

What this rule does

The rule requires prior approval for changes to an approved fund. No alteration in the rules, constitution, objects or conditions of an approved fund shall be made without the prior approval of the approving authority.

Why it is there

Approval is given on the footing of the fund as it stands — its rules, its constitution, its objects and the conditions attached to it. If any of those could be changed afterwards without reference back, the approval would attach to a document that no longer describes the fund. The rule keeps the two together by requiring the approving authority's approval before the change is made.

Who it applies to

What this means in practice

The approval must come first — the rule bars the alteration from being made without prior approval, so a change made and then submitted for ratification is a change made in breach of the rule. The four subjects are stated widely: the rules, the constitution, the objects and the conditions of the fund, so an amendment to the trust deed and a change in the fund's stated objects are equally caught. The rule does not say what follows from an unapproved alteration, or on what grounds approval may be refused; it fixes the requirement and leaves the consequences to the provisions governing approval of the fund.

An example

Illustrative only, and invented for this page. The figures are chosen to show the requirement biting, not taken from any real matter.

The trustees of an approved fund wish to widen the class of employees eligible to join and to change the trustees' investment powers. Both go to the rules and the constitution of the fund, so the approving authority's approval must be obtained before the amendments are executed, not afterwards.

Where you meet this rule

You meet it whenever an approved fund's trust deed or rules are to be amended, in the application to the approving authority that must precede the amendment.

The words themselves

No alteration in the rules, constitution, objects or conditions of an approved fund shall be made without the prior approval of the approving authority.
Rule 314, Income-tax Rules, 2026.

What people get wrong

What this page does not tell you. It does not reproduce the rule. Everything above was written from the rule’s own text as the Income Tax Department publishes it — the text is here. A rule is subordinate legislation: it prescribes the method, the form or the period, and it cannot enlarge the charge the section imposes. Where a figure matters, read the sub-rule it comes from.