Rule 130: not issue directions under section 274(3) after the expiry of one month from the end of the month in
Is rule section 274, section 274(3), section 274(2) ke under kisi action karne ke liye fix time limit batata hai. Time limit cross karne par penalty, disallowance, ya rejection ka risk hota hai.
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Rule 130 - not issue directions under section 274(3) after the expiry of one month from the end of the month in which the date of c
130. (1) For the purposes of section 274, the Commissioner shall— (a) not issue directions under section 274(3) after the expiry of one month from the end of the month in which the date of compliance of the notice issued under section 274(2) falls; (b) not make any reference to the Approving Panel under section 274(4) after the expiry of two months from the end of the month in which the final submission of the assessee in response to the notice issued under section 274(2) is received; (c) issue
Procedure before Approving Panel.
Rule breakdown
130. (1) For the purposes of section 274, the Commissioner shall— (a) not issue directions under section 274(3) after the expiry of one month from the end of the month in which the date of compliance of the notice issued under section 274(2) falls; (b) not make any reference to the Approving Panel u
Procedure before Approving Panel.
Key takeaways
Legal Provision
Yeh rule section 274, section 274(3) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 274, section 274(3) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Deadline Important
Time limit cross karne par legal consequences follow ho sakte hain. Calendar days count hote hain.
- Extension sirf exceptional cases me milti hai
- Deadline pe action lena chahiye
- Delay se penalty ya rejection ka risk hota hai
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 274, section 274(3) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 274, section 274(3) 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 kitne din ka time limit diya hai?
Rule me specific time period mention kiya gaya hai. Calendar days count hote hain, isliye deadline pe action lena chahiye.
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.