Rule 169: The information which a person is required by the Assessing Officer to furnish under section 268(1)(
Is rule Income-tax Rules, 2026 ke andar specific prescribed forms ke bare mein hai. section 268(1)(c) ke under form-based compliance follow karna chahiye.
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Rule 169 - The information which a person is required by the Assessing Officer to furnish under section 268(1)(c) shall be verified in the following manner:— "I declare that to the best of my knowledge and belief, the information furnished in the statement/stat
169. The information which a person is required by the Assessing Officer to furnish under section 268(1)(c) shall be verified in the following manner:— "I declare that to the best of my knowledge and belief, the information furnished in the statement/statements is correct and complete and other particulars shown therein are truly stated."
Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof.
Rule breakdown
169. The information which a person is required by the Assessing Officer to furnish under section 268(1)(c) shall be verified in the following manner:— "I declare that to the best of my knowledge and belief, the information furnished in the statement/statements is correct and complete and other part
Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof.
Key takeaways
Legal Provision
Yeh rule section 268(1)(c) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 268(1)(c) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Prescribed Form
Rule me specified form fill karna mandatory hai, uske bina application invalid hogi.
- Self-declaration ya anya form valid nahi hogi
- Form ke instructions carefully follow karein
- Supporting documents attach karna 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 268(1)(c) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 268(1)(c) 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.
Isme kaunsa form use karna hai?
Rule me specific prescribed form ka use bataya gaya hai. Form Appendix mein diya gaya hai ya relevant authority se available hai. Sahe format mein bharna zaroori hai.
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.