Rule 18: Water bill (Not more than three months old)
Is rule section 17(2)(b) ke liye competent authority se approval ya registration prapt karne ki process detail karti hai.
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Bare law
Rule 18 - Water bill (Not more than three months old)
18. (1) In granting approval to any hospital other than a hospital for Indian system of medicine and homeopathic treatment for the purposes of section 17(2)(b) (ii), the Principal Chief Commissioner or Chief Commissioner shall satisfy himself that the hospital is registered with the local authority and fulfils the following requirements:— (a) the building used for the hospital complies with the municipal bye-laws in force; (b) the rooms are well ventilated, lighted and are kept in clean and hygi
Gross total income for purposes of section 17(3)(b).
Rule breakdown
18. (1) In granting approval to any hospital other than a hospital for Indian system of medicine and homeopathic treatment for the purposes of section 17(2)(b) (ii), the Principal Chief Commissioner or Chief Commissioner shall satisfy himself that the hospital is registered with the local authority
Gross total income for purposes of section 17(3)(b).
Key takeaways
Legal Provision
Yeh rule section 17(2)(b) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 17(2)(b) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Approval Process
Competent authority se approval lena compulsory hai. Application complete documents ke saath deni chahiye.
- Incomplete application reject ho sakti hai
- Approving authority ke instructions follow karein
- Approval ke sharton ko follow 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 17(2)(b) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 17(2)(b) 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.
Approval ke liye kya documents chahiye?
Prescribed form mein required details aur supporting documents ke saath application competent authority ko deni chahiye.
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.