Rule 129: objections, if any, as to the applicability of provisions of Chapter XI in his case.
Is rule section 274(1) ke under relevant provisions cover karta hai. Proper understanding iske under diye gaye instructions se tax compliance manage ho jati hai.
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Bare law
Rule 129 - objections, if any, as to the applicability of provisions of Chapter XI in his case.
129. (1) For the purposes of section 274(1), before making a reference to the Commissioner, the Assessing Officer shall issue a notice to the assessee seeking objections, if any, as to the applicability of provisions of Chapter XI in his case. (2) The notice referred to in sub-rule (1) shall contain the following:— (a) details of the arrangement to which the provisions of Chapter XI are proposed to be applied; (b) the tax benefit arising under the arrangement; (c) the basis and reason for consid
Time limits.
Rule breakdown
129. (1) For the purposes of section 274(1), before making a reference to the Commissioner, the Assessing Officer shall issue a notice to the assessee seeking objections, if any, as to the applicability of provisions of Chapter XI in his case. (2) The notice referred to in sub-rule (1) shall contain
Time limits.
Key takeaways
Legal Provision
Yeh rule section 274(1) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 274(1) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
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
Compliance Essentials
Rule ke provisions properly follow karne se future litigation avoid ho sakti hai.
- Accurate information diye bina application reject ho sakti hai
- Timely compliance se disputes kam ho jati hain
FAQs
Is rule section 274(1) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 274(1) 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.
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.
Yeh rule section 274(1) ke liye kya hai?
Yeh rule section 274(1) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.