DefinitionsIn this Part—

(1)   "beneficiary" means a person referred to in clause (b) of rule 3 of Part B of the Fourth Schedule for whom provision of annuity is made;
(2)   "fund" means a superannuation fund or a part of a superannuation fund [which includes a fund, by whatever name called, established or constituted with a sole purpose of making payment of pension or family pension by the employer to his employees]; and
(3)   "trust" means the trust under which the superannuation fund is esta-blished and "trustee" means a trustee thereof
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Our assurance services include Statutory audit, Tax audit and Special audits. We carry out audit of financial statements prepared in accor

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