Rule 147: Any general or special order of the Board issued under section 239(3)(a), the publication and circul
Is rule Income-tax Act, 2025 ke provisions ko implement karne ke liye banaya gaya hai. Isme any general or special order of the board issued under section 239(3)(a), the publication and circulation of which is, in the opinion of the board, necessary in the public interest, shall be published and circulated in one or more of the following mo ki vidhi aur sharten samjhai gayi hain.
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Rule 147 - Any general or special order of the Board issued under section 239(3)(a), the publication and circulation of which is, in the opinion of the Board, necessary in the public interest, shall be published and circulated in one or more of the following mo
147. Any general or special order of the Board issued under section 239(3)(a), the publication and circulation of which is, in the opinion of the Board, necessary in the public interest, shall be published and circulated in one or more of the following modes :— (a) publication of the order in the Official Gazette; or (b) dispatching copies of the order to Chambers of Commerce and other trade or professional associations which are, for the time being, borne on the mailing list of the Board; or (c
Search and Seizure under section 247.
Rule breakdown
147. Any general or special order of the Board issued under section 239(3)(a), the publication and circulation of which is, in the opinion of the Board, necessary in the public interest, shall be published and circulated in one or more of the following modes :— (a) publication of the order in the Of
Search and Seizure under section 247.
Key takeaways
Legal Provision
Yeh rule section 239(3)(a) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 239(3)(a) 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 239(3)(a) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 239(3)(a) 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 239(3)(a) ke liye kya hai?
Yeh rule section 239(3)(a) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.