Rule 150: the value of an immovable property, being land or building or both, shall be in accordance with the
Is rule section 247(9) ke under income ka calculation kaise karna hai, iske tareeke detail kiye gaye hain. Computation errors se disputes ho sakte hain.
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Bare law
Rule 150 - the value of an immovable property, being land or building or both, shall be in accordance with the value adopted or ass
150. (1) For the purposes of section 247(9), the fair market value of the property shall be determined in the following manner:— (a) the value of an immovable property, being land or building or both, shall be in accordance with the value adopted or assessed or assessable by any authority of the Central Government or a State Government for the purpose of payment of stamp duty in respect of such immovable property, along with the cost of construction and improvements, if any, on the date or dates
Requisition of books of account, etc. under section 248.
Rule breakdown
150. (1) For the purposes of section 247(9), the fair market value of the property shall be determined in the following manner:— (a) the value of an immovable property, being land or building or both, shall be in accordance with the value adopted or assessed or assessable by any authority of the Cen
Requisition of books of account, etc. under section 248.
Key takeaways
Legal Provision
Yeh rule section 247(9) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 247(9) 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 247(9) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 247(9) 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 247(9) 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.