Rule 138: The report of an accountant as defined under section 515(3)(b), which is required to be furnished by
Is rule section 515(3)(b), section 206(2)(j) ke liye specific form fill karne ki detail batati hai. Incomplete ya incorrect form application reject ho sakti hai.
On this page
Bare law
Rule 138 - The report of an accountant as defined under section 515(3)(b), which is required to be furnished by the assessee under section 206(2)(j), shall be made in Form No. 67. Computation of exempt income of specified fund attributable to units held by non-
138. The report of an accountant as defined under section 515(3)(b), which is required to be furnished by the assessee under section 206(2)(j), shall be made in Form No. 67.
Computation of exempt income of specified fund attributable to units held by non-resident under Schedule VI [Table: Sl. Nos. 1 to 4] to Act.
Rule breakdown
138. The report of an accountant as defined under section 515(3)(b), which is required to be furnished by the assessee under section 206(2)(j), shall be made in Form No. 67.
Computation of exempt income of specified fund attributable to units held by non-resident under Schedule VI [Table: Sl. Nos. 1 to 4] to Act.
Key takeaways
Legal Provision
Yeh rule section 515(3)(b), section 206(2)(j) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 515(3)(b), section 206(2)(j) 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
Penalty Risk
Non-compliance ke under penalty apply ho sakti hai.
- Penalty amount case-by-case depend karta hai
- Early compliance se penalty avoid ho sakti 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 515(3)(b), section 206(2)(j) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 515(3)(b), section 206(2)(j) 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.
Non-compliance ka kya impact hai?
Rule ke provisions follow nahi karne par penalty, disallowance of claim, ya rejection ho sakta hai. Compliance maintain karna better hai.