Rule 163: referred to in section 263(1)(a)(x), shall be the following:—
Is rule Income-tax Rules, 2026 ka ek important provision hai jo referred to in section 263(1)(a)(x), shall be the following:— ke barre mein batata hai. section 263(1)(a)(x) ke under yeh rule applicable hai.
On this page
Bare law
Rule 163 - referred to in section 263(1)(a)(x), shall be the following:—
163. (1) The conditions required to be fulfilled in a tax year for the purposes of furnishing return of income in respect of a person other than a company or firm referred to in section 263(1)(a)(x), shall be the following:— (a) if he has deposited an amount or aggregate of the amounts exceeding one crore rupees in one or more current accounts maintained with a banking company or a co-operative bank; or (b) if he has incurred expenditure of an amount or aggregate of the amounts exceeding Rs.2000
Forms, eligibility, verification etc. in respect of return of income.
Rule breakdown
163. (1) The conditions required to be fulfilled in a tax year for the purposes of furnishing return of income in respect of a person other than a company or firm referred to in section 263(1)(a)(x), shall be the following:— (a) if he has deposited an amount or aggregate of the amounts exceeding one
Forms, eligibility, verification etc. in respect of return of income.
Key takeaways
Legal Provision
Yeh rule section 263(1)(a)(x) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 263(1)(a)(x) 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 263(1)(a)(x) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 263(1)(a)(x) 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 263(1)(a)(x) ke liye kya hai?
Yeh rule section 263(1)(a)(x) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.