Rule 162: failed to do so, then his Permanent Account Number being inoperative, he shall be liable for payment
Is rule section 262(6) ke under relevant provisions cover karta hai. Proper understanding iske under diye gaye instructions se tax compliance manage ho jati hai.
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Bare law
Rule 162 - failed to do so, then his Permanent Account Number being inoperative, he shall be liable for payment of fees in accordan
162. (1) If a person who had been allotted a Permanent Account Number (PAN) and was required to intimate his Aadhaar number under section 262(6), but failed to do so, then his Permanent Account Number being inoperative, he shall be liable for payment of fees in accordance with rule 158. (2) Where the person referred to in sub-rule (1) has intimated his Aadhaar number under section 262(6), after payment of fees in accordance with rule 158, his Permanent Account Number shall become operative withi
Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1)(a)(x).
Rule breakdown
162. (1) If a person who had been allotted a Permanent Account Number (PAN) and was required to intimate his Aadhaar number under section 262(6), but failed to do so, then his Permanent Account Number being inoperative, he shall be liable for payment of fees in accordance with rule 158. (2) Where th
Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1)(a)(x).
Key takeaways
Legal Provision
Yeh rule section 262(6) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 262(6) 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(6) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 262(6) 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(6) ke liye kya hai?
Yeh rule section 262(6) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.