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Knowledge Bank / Income-tax Rules, 2026 / Rule 168
Rule 168Published

Rule 168: Adjudicating Authority for discharging the duties and functions of an interim resolution professiona

Is rule section 265 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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  • Key takeaways
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Bare law

Rule 168 - Adjudicating Authority for discharging the duties and functions of an interim resolution professional, a resolution prof

168. (1) For the purpose of verification of return under section 265 [Table: Sl. Nos. 3 and 9], "any other person", shall be the person appointed by the Adjudicating Authority for discharging the duties and functions of an interim resolution professional, a resolution professional, or a liquidator, as the case may be, under the Insolvency and Bankruptcy Code, 2016 (31 of 2016) and the rules and regulations made thereunder. (2) For the purposes of this rule, "Adjudicating Authority" shall have th

Form of verification for furnishing information under section 268(1)(c).

Rule breakdown

168. (1) For the purpose of verification of return under section 265 [Table: Sl. Nos. 3 and 9], "any other person", shall be the person appointed by the Adjudicating Authority for discharging the duties and functions of an interim resolution professional, a resolution professional, or a liquidator,

Form of verification for furnishing information under section 268(1)(c).

Key takeaways

Legal Provision

Yeh rule section 265 ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.

  • section 265 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 265 ke under kaise aata hai?

Is rule Income-tax Act, 2025 ke section 265 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 265 ke liye kya hai?

Yeh rule section 265 ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.

On this page

  • Rule breakdown
  • Key takeaways
  • FAQs
  • Bare law

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