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Knowledge Bank / Income-tax Rules, 2026 / Rule 149
Rule 149Published

Rule 149: approve—

Is rule Income-tax Act, 2025 ke provisions ko implement karne ke liye banaya gaya hai. Isme approve— ki vidhi aur sharten samjhai gayi hain.

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  • Rule breakdown
  • Key takeaways
  • FAQs
  • Bare law

Bare law

Rule 149 - approve—

149. (1) Every Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General, as the case may be, may approve— (a) any person or entity, whose services may be requisitioned for the purposes of section 247(5)(b); or (b) the Valuation Officer, the person registered under section 514, or any person or entity or registered valuer, to whom reference may be made for the purposes of section 247(9), on the basis of an application made by such person or

Valuation under section 247(9).

Rule breakdown

149. (1) Every Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General, as the case may be, may approve— (a) any person or entity, whose services may be requisitioned for the purposes of section 247(5)(b); or (b) the Valuation Officer, the per

Valuation under section 247(9).

Key takeaways

Legal Provision

Yeh rule section 247(5)(b), section 514 ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.

  • section 247(5)(b), section 514 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 247(5)(b), section 514 ke under kaise aata hai?

Is rule Income-tax Act, 2025 ke section 247(5)(b), section 514 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 247(5)(b) ke liye kya hai?

Yeh rule section 247(5)(b) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.

On this page

  • Rule breakdown
  • Key takeaways
  • FAQs
  • Bare law

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