Rule 170: The prescribed income-tax authority under section 268(3), for issue of notice under sub-section
Is rule Income-tax Act, 2025 ke provisions ko implement karne ke liye banaya gaya hai. Isme the prescribed income-tax authority under section 268(3), for issue of notice under sub-section ki vidhi aur sharten samjhai gayi hain.
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Bare law
Rule 170 - The prescribed income-tax authority under section 268(3), for issue of notice under sub-section
170. The prescribed income-tax authority under section 268(3), for issue of notice under sub-section (1) of the said section, shall be an income-tax authority not below the rank of Income-tax Officer who has been authorised by the Central Board of Direct Taxes to act as such authority for the purposes of section 268(3).
Forms for report of audit or inventory valuation under section 268(5).
Rule breakdown
170. The prescribed income-tax authority under section 268(3), for issue of notice under sub-section (1) of the said section, shall be an income-tax authority not below the rank of Income-tax Officer who has been authorised by the Central Board of Direct Taxes to act as such authority for the purpos
Forms for report of audit or inventory valuation under section 268(5).
Key takeaways
Legal Provision
Yeh rule section 268(3) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 268(3) 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 268(3) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 268(3) 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 268(3) ke liye kya hai?
Yeh rule section 268(3) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.