Rule 125: institution shall be submitted by the assessee to the Assessing Officer having jurisdiction over him
Is rule Income-tax Rules, 2026 ke andar specific prescribed forms ke bare mein hai. section 176(3)(a) ke under form-based compliance follow karna chahiye.
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Bare law
Rule 125 - institution shall be submitted by the assessee to the Assessing Officer having jurisdiction over him.
125. (1) For the purposes of section 176(3)(a), the authorisation to be submitted by the assessee, shall be in Form No. 61. (2) The assessee shall cause the first copy of the filled up Form No. 61 to be deposited with or transmitted to the financial institution referred in section 176(3) (a). (3) The second copy of the filled up Form No. 61 along with the evidence of the first copy of said form having been deposited or transmitted to the financial institution shall be submitted by the assessee t
Conditions and activities for finance company located in any International Financial Services Centre for section 177.
Rule breakdown
125. (1) For the purposes of section 176(3)(a), the authorisation to be submitted by the assessee, shall be in Form No. 61. (2) The assessee shall cause the first copy of the filled up Form No. 61 to be deposited with or transmitted to the financial institution referred in section 176(3) (a). (3) Th
Conditions and activities for finance company located in any International Financial Services Centre for section 177.
Key takeaways
Legal Provision
Yeh rule section 176(3)(a) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 176(3)(a) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Prescribed Form
Rule me specified form fill karna mandatory hai, uske bina application invalid hogi.
- Self-declaration ya anya form valid nahi hogi
- Form ke instructions carefully follow karein
- Supporting documents attach karna chahiye
Professional Advice
Complex provisions ko samajhne ke liye apne CA/CS se consult karein.
- CA se help lene se mistakes kam ho jati hain
- Accurate filing ke liye expert guidance zaroori hai
FAQs
Is rule section 176(3)(a) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 176(3)(a) ke under delegated legislation hai aur Income-tax Rules, 2026 ka part hai.
Is rule kab se applicable hoga?
Is rule 1st April, 2026 se applicable hoga. Jab tak koi amendment nahi aati, yeh current form mein valid rahegi.
Isme kaunsa form use karna hai?
Rule me specific prescribed form ka use bataya gaya hai. Form Appendix mein diya gaya hai ya relevant authority se available hai. Sahe format mein bharna zaroori hai.
Kya CA se help leni chahiye?
Complex provisions ko samajhne aur accurate compliance ke liye apne CA/CS se consult karein. Professional help mistakes kam karti hai.