Rule 157: investment in a specified fund, if the following conditions are met:—
Is rule Income-tax Act, 2025 ke provisions ko implement karne ke liye banaya gaya hai. Isme investment in a specified fund, if the following conditions are met:— ki vidhi aur sharten samjhai gayi hain.
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Bare law
Rule 157 - investment in a specified fund, if the following conditions are met:—
157. (1) The provisions of section 262 shall not apply to a non-resident (not being a company or a foreign company) who has, during a tax year, made investment in a specified fund, if the following conditions are met:— (a) such non-resident does not earn any income in India other than the income from the investment in the specified fund during the tax year; (b) the income-tax due on such income of non-resident is deducted at source and remitted to the Central Government by the specified fund at
Application for allotment of a Permanent Account Number.
Rule breakdown
157. (1) The provisions of section 262 shall not apply to a non-resident (not being a company or a foreign company) who has, during a tax year, made investment in a specified fund, if the following conditions are met:— (a) such non-resident does not earn any income in India other than the income fro
Application for allotment of a Permanent Account Number.
Key takeaways
Legal Provision
Yeh rule section 262 ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 262 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 262 ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 262 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 262 ke liye kya hai?
Yeh rule section 262 ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.