Rule 175: The prescribed authority under section 270
Is rule section 270(8), section 270(8) 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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Bare law
Rule 175 - The prescribed authority under section 270
175. The prescribed authority under section 270(8) shall be an income-tax authority not below the rank of an Income-tax Officer, who has been authorised by the Central Board of Direct Taxes to act as in-come-tax authority for the purposes of section 270(8).
Procedure for faceless assessment, reassessment or recomputation under section 273(1).
Rule breakdown
175. The prescribed authority under section 270(8) shall be an income-tax authority not below the rank of an Income-tax Officer, who has been authorised by the Central Board of Direct Taxes to act as in-come-tax authority for the purposes of section 270(8).
Procedure for faceless assessment, reassessment or recomputation under section 273(1).
Key takeaways
Legal Provision
Yeh rule section 270(8) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 270(8) 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 270(8) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 270(8) 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 270(8) ke liye kya hai?
Yeh rule section 270(8) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.