Rule 185: under section 263(1) for furnishing the return of income.
Is rule section 342(1) ke liye specific form fill karne ki detail batati hai. Incomplete ya incorrect form application reject ho sakti hai.
On this page
Bare law
Rule 185 - under section 263(1) for furnishing the return of income.
185. (1) The statement to be furnished to the Assessing Officer under section 342(1) shall be furnished in Form No. 109 on or before the due date specified under section 263(1) for furnishing the return of income. (2) The statement in Form No. 109 shall be furnished electronically, either under digital signature or electronic verification code.
Application under section 342(5) for change of purpose for which income has been accumulated or set apart.
Rule breakdown
185. (1) The statement to be furnished to the Assessing Officer under section 342(1) shall be furnished in Form No. 109 on or before the due date specified under section 263(1) for furnishing the return of income. (2) The statement in Form No. 109 shall be furnished electronically, either under digi
Application under section 342(5) for change of purpose for which income has been accumulated or set apart.
Key takeaways
Legal Provision
Yeh rule section 342(1) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 342(1) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Prescribed Form
Rule me specified form fill karna mandatory hai, uske bina application invalid hogi.
- Self-declaration ya anya form valid nahi hogi
- Form ke instructions carefully follow karein
- Supporting documents attach 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 342(1) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 342(1) 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.
Isme kaunsa form use karna hai?
Rule me specific prescribed form ka use bataya gaya hai. Form Appendix mein diya gaya hai ya relevant authority se available hai. Sahe format mein bharna zaroori 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.