Rule 155: made either under the Act or under the Income-tax Act, 1961 (43 of 1961), as it existed prior to its
Is rule section 258(2) 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 155 - made either under the Act or under the Income-tax Act, 1961 (43 of 1961), as it existed prior to its repeal, shall be ma
155. (1) The application to the Chief Commissioner or Commissioner under section 258(2) for information relating to an assessee in respect of any assessment made either under the Act or under the Income-tax Act, 1961 (43 of 1961), as it existed prior to its repeal, shall be made in Form No. 88. (2) The information under section 258(2) shall be furnished by the Chief Commissioner or Commissioner in Form No. 89. (3) Where it is not possible for the Chief Commissioner or Commissioner to furnish the
Prescribed income-tax authority under section 259.
Rule breakdown
155. (1) The application to the Chief Commissioner or Commissioner under section 258(2) for information relating to an assessee in respect of any assessment made either under the Act or under the Income-tax Act, 1961 (43 of 1961), as it existed prior to its repeal, shall be made in Form No. 88. (2)
Prescribed income-tax authority under section 259.
Key takeaways
Legal Provision
Yeh rule section 258(2) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 258(2) 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 258(2) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 258(2) 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.