Rule 13: Any special allowance granted to the
Is rule section 9(9)(d)(i) 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 13 - Any special allowance granted to the
13. (1) For the purposes of section 9(9)(d)(i) the aggregate amount of payments from transactions carried out by a non-resident with any person in India, in respect of any goods, service or property including provision for download of data or software in India during the tax year, shall be two crore rupees. (2) For the purposes of section 9(9)(d)(ii), the number of users with whom systematic and continuous business activities are solicited or who are engaged in interaction shall be Rs. 300000.
Method for determining amount of expenditure in relation to income not includible in total income.
Rule breakdown
13. (1) For the purposes of section 9(9)(d)(i) the aggregate amount of payments from transactions carried out by a non-resident with any person in India, in respect of any goods, service or property including provision for download of data or software in India during the tax year, shall be two crore
Method for determining amount of expenditure in relation to income not includible in total income.
Key takeaways
Legal Provision
Yeh rule section 9(9)(d)(i) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 9(9)(d)(i) 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 9(9)(d)(i) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 9(9)(d)(i) 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 9(9)(d)(i) ke liye kya hai?
Yeh rule section 9(9)(d)(i) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.