Rule 182: For the purposes of section 335(e), gains of any commercial activity permissible under sections 344,
Is rule section 335(e) ke under income compute karne ke tareeke define karta hai. Income chargeability, deductions, aur exemptions ke calculation me yeh method follow hoga.
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Bare law
Rule 182 - For the purposes of section 335(e), gains of any commercial activity permissible under sections 344, 345 and 346, carried out by a registered non-profit organisation for a tax year, shall be computed in the following manner: — (a) such commercial act
182. For the purposes of section 335(e), gains of any commercial activity permissible under sections 344, 345 and 346, carried out by a registered non-profit organisation for a tax year, shall be computed in the following manner: — (a) such commercial activity shall be treated as if it is entity separate from the registered non-profit organisation; (b) separate books of account are maintained for such activities; and (c) gains from such commercial activity during the tax year shall be computed a
Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person.
Rule breakdown
182. For the purposes of section 335(e), gains of any commercial activity permissible under sections 344, 345 and 346, carried out by a registered non-profit organisation for a tax year, shall be computed in the following manner: — (a) such commercial activity shall be treated as if it is entity sep
Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person.
Key takeaways
Legal Provision
Yeh rule section 335(e) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 335(e) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Computation Method
Income ya value ka calculation is rule ke under diye gaye formula/method se hi karna chahiye.
- Calculation errors se disputes ho sakte hain
- Documentation of computation rakhni chahiye
- CA se verify karwa lein
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 335(e) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 335(e) 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.
Income ka calculation kaise karna hai?
Rule me section 335(e) ke under income compute karne ki specific formula ya methodology di gayi hai. Use follow karne se accurate tax liability determine hoti hai.
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.