Rule 143: accordance with the following formula:—
Is rule section 210(3), section 210(1) ke liye income ya value compute karne ki specific formula ya methodology batata hai. Accurate computation tax liability determine karne ke liye zaroori hai.
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Bare law
Rule 143 - accordance with the following formula:—
143. (1) For the purposes of section 210(3), income of a specified fund, being the investment division of an offshore banking unit shall be computed in accordance with the following formula:— A + B + C + D + E Where,— A = income from securities, held by the eligible investment division, as referred to in section 210(1) [Table: Sl. No. 1]; B = income by way of short-term capital gain referred to in section 210(1) [Table: Sl. No. 2], accrued or arisen to, or received by the eligible investment div
Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act.
Rule breakdown
143. (1) For the purposes of section 210(3), income of a specified fund, being the investment division of an offshore banking unit shall be computed in accordance with the following formula:— A + B + C + D + E Where,— A = income from securities, held by the eligible investment division, as referred
Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act.
Key takeaways
Legal Provision
Yeh rule section 210(3), section 210(1) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 210(3), section 210(1) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Computation Method
Income ya value ka calculation is rule ke under diye gaye formula/method se hi karna chahiye.
- Calculation errors se disputes ho sakte hain
- Documentation of computation rakhni chahiye
- CA se verify karwa lein
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 210(3), section 210(1) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 210(3), section 210(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.
Income ka calculation kaise karna hai?
Rule me section 210(3), section 210(1) ke under income compute karne ki specific formula ya methodology di gayi hai. Use follow karne se accurate tax liability determine hoti 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.