Rule 161: his Permanent Account Number in documents pertaining to such transaction, and every person specified
Is rule Income-tax Act, 2025 ke provisions ko implement karne ke liye banaya gaya hai. Isme his permanent account number in documents pertaining to such transaction, and every person specified in column (3) of th ki vidhi aur sharten samjhai gayi hain.
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Bare law
Rule 161 - his Permanent Account Number in documents pertaining to such transaction, and every person specified in column (3) of th
161. (1) For the purposes of section 262(9)(a), every person shall, at the time of entering into a transaction specified in column 2 of the following Table, quote his Permanent Account Number in documents pertaining to such transaction, and every person specified in column (3) of the said Table, who receives such document, shall ensure that the said number has been duly quoted and authenticated: TABLE Sl. No. Nature of transaction Person 1 2 3
Rule breakdown
161. (1) For the purposes of section 262(9)(a), every person shall, at the time of entering into a transaction specified in column 2 of the following Table, quote his Permanent Account Number in documents pertaining to such transaction, and every person specified in column (3) of the said Table, who
Key takeaways
Legal Provision
Yeh rule section 262(9)(a) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 262(9)(a) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Documentation
Proper documentation maintain karna chahiye.
- Records safe rakhne chahiye
- IT Department ki inquiry ke time available karne 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 262(9)(a) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 262(9)(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 262(9)(a) ke liye kya hai?
Yeh rule section 262(9)(a) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.