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Case lawIncome-tax Rules 2026 › Rule 324
Rules 2026

Rule 324 of the Income-tax Rules, 2026

Rule 324 — Employer not to have interest in fund moneys.

Where this rule sits

← Rule 323  ·  Rule 325 →

What this rule does

The rule keeps the employer away from the fund's money. No money belonging to the fund shall be receivable by the employer under any circumstances, nor shall the employer have any lien or charge on the fund.

Why it is there

The fund holds money for the employees, and an employer that could take it back, or secure its own borrowing against it, would leave the employees with a claim on assets that are not truly theirs. The rule severs the connection completely: no receipt of the money in any circumstances, and no security interest of any kind over the fund.

Who it applies to

What this means in practice

The prohibition has two limbs and they cover different things. The first stops money belonging to the fund from being receivable by the employer at all, and the words "under any circumstances" leave no room for a temporary or repayable transfer. The second stops the employer from having any lien or charge on the fund, so the fund cannot be used as security even where no money moves. Both are absolute in their terms; the rule states no exception and provides for no consent that would allow one.

An example

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

An employer facing a cash shortage proposes that the fund lend it money against a charge on the fund's investments, to be repaid with interest. Both halves of the arrangement are barred: the money belonging to the fund is not receivable by the employer under any circumstances, and the employer may not have a lien or charge on the fund.

Where you meet this rule

You meet it in the fund's trust deed and in the trustees' handling of its investments and bank accounts, where any dealing that puts fund money or fund assets at the employer's disposal has to be refused.

The words themselves

No money belonging to the fund shall be receivable by the employer under any circumstances nor shall the employer have any lien or charge on the fund.
Rule 324, 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.