Rule 146: For the purposes of Tonnage Tax Scheme under Chapter XIII-G of the Act:–– (a) an application under s
Is rule section 231(1), section 231(10) ke under apply karne ke liye prescribed form ka istemal batata hai. Form ko sahi format mein bharna mandatory hai, anya form valid nahi hogi.
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Bare law
Rule 146 - For the purposes of Tonnage Tax Scheme under Chapter XIII-G of the Act:–– (a) an application under section 231
146. For the purposes of Tonnage Tax Scheme under Chapter XIII-G of the Act:–– (a) an application under section 231(1) to opt for the Tonnage Tax Scheme, or under section 231(10) for renewing the option for the Tonnage Tax Scheme, as the case may be, shall be made in Form No. 80 and shall be verified as specified therein; (b) deemed tonnage under section 227(4)(b) in respect of an arrangement mentioned in column B of the following Table shall be computed on the basis as specified in column C the
Publication and circulation of order of Board under section 239(3)(a).
Rule breakdown
146. For the purposes of Tonnage Tax Scheme under Chapter XIII-G of the Act:–– (a) an application under section 231(1) to opt for the Tonnage Tax Scheme, or under section 231(10) for renewing the option for the Tonnage Tax Scheme, as the case may be, shall be made in Form No. 80 and shall be verifie
Publication and circulation of order of Board under section 239(3)(a).
Key takeaways
Legal Provision
Yeh rule section 231(1), section 231(10) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 231(1), section 231(10) 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
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 231(1), section 231(10) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 231(1), section 231(10) 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.
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.