Rule 173: Regional Valuation Officers shall exercise, within such areas as the Board may direct, general super
Is rule Income-tax Rules, 2026 ka ek important provision hai jo regional valuation officers shall exercise, within such areas as the board may direct, general supervision over the work ke barre mein batata hai. section 2(110), section 269 ke under yeh rule applicable hai.
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Bare law
Rule 173 - Regional Valuation Officers shall exercise, within such areas as the Board may direct, general supervision over the work
173. (1) For the purposes of section 2(110) read with section 269, — (a) Regional Valuation Officers shall exercise, within such areas as the Board may direct, general supervision over the work of District Valuation Officers, Valuation Officers and Assistant Valuation Officers; (b) District Valuation Officers, Valuation Officers and Assistant Valuation Officers shall perform the functions of a Valuation Officer in respect of such areas and in relation to such class of assets, properties or inves
Day and time for inspection by Valuation Officers, etc., as per section 269(3).
Rule breakdown
173. (1) For the purposes of section 2(110) read with section 269, — (a) Regional Valuation Officers shall exercise, within such areas as the Board may direct, general supervision over the work of District Valuation Officers, Valuation Officers and Assistant Valuation Officers; (b) District Valuatio
Day and time for inspection by Valuation Officers, etc., as per section 269(3).
Key takeaways
Legal Provision
Yeh rule section 2(110), section 269 ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 2(110), section 269 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 2(110), section 269 ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 2(110), section 269 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 2(110) ke liye kya hai?
Yeh rule section 2(110) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.