Rule 174: or overseer, or surveyor, or assessor, authorised by him, by order in writing in this behalf, may, —
Is rule Income-tax Rules, 2026 ka ek important provision hai jo or overseer, or surveyor, or assessor, authorised by him, by order in writing in this behalf, may, — ke barre mein batata hai. section 269(3) ke under yeh rule applicable hai.
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Bare law
Rule 174 - or overseer, or surveyor, or assessor, authorised by him, by order in writing in this behalf, may, —
174. (1) For the purposes of section 269(3), on any day except public holidays, at any time between 6 a.m. and 6 p.m., the Valuation Officer, or any engineer, or overseer, or surveyor, or assessor, authorised by him, by order in writing in this behalf, may, — (a) enter any land within the limits of the area assigned to the Valuation Officer; or (b) enter any land, building, or other place belonging to or occupied by any person in connection with whose assessment a reference has been made to the
Prescribed authority for issue of notice under section 270(8).
Rule breakdown
174. (1) For the purposes of section 269(3), on any day except public holidays, at any time between 6 a.m. and 6 p.m., the Valuation Officer, or any engineer, or overseer, or surveyor, or assessor, authorised by him, by order in writing in this behalf, may, — (a) enter any land within the limits of
Prescribed authority for issue of notice under section 270(8).
Key takeaways
Legal Provision
Yeh rule section 269(3) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 269(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 269(3) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 269(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 269(3) ke liye kya hai?
Yeh rule section 269(3) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.