Rule 186: The statement to be furnished to the Assessing Officer under section 342(1) shall be furnished in Fo
Is rule Income-tax Rules, 2026 ke andar specific prescribed forms ke bare mein hai. section 342(1) ke under form-based compliance follow karna chahiye.
On this page
Bare law
Rule 186 - The statement to be furnished to the Assessing Officer under section 342(1) shall be furnished in Form No.
186. (1) Where a registered non-profit organisation has accumulated or set apart any part of its regular income in accordance with the provisions of section 342(1), it may request the Assessing Officer for the change of purpose for which such income is accumulated or set apart, by furnishing an application to the Assessing Officer in Form No. 110. (2) Form No. 110, shall be — (a) furnished electronically — (i) under digital signature, if the return of income is required to be furnished under dig
Books of account and other documents to be kept and maintained by a registered non-profit organisation.
Rule breakdown
186. (1) Where a registered non-profit organisation has accumulated or set apart any part of its regular income in accordance with the provisions of section 342(1), it may request the Assessing Officer for the change of purpose for which such income is accumulated or set apart, by furnishing an appl
Books of account and other documents to be kept and maintained by a registered non-profit organisation.
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.