Rule 190: Copy of certificate of registration issued by the Securities and
Is rule section 354(1)(e) ke under approval ya registration lene ki procedure batata hai. Competent authority, form details, aur required conditions isme mention kiye gaye hain.
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Bare law
Rule 190 - Copy of certificate of registration issued by the Securities and
190. (1) For the purposes of section 354(1)(e) or (f), the prescribed Income Tax Authority shall be the Director General of Income-tax (Systems). (2) Statement of particulars, required to be furnished by any registered non-profit organisation or a person referred to in Schedule VII [Table: Sl. No. 1] to the Act (herein referred to as the donee) under section 354(1)(e) or (f), shall be furnished in respect of each financial year, in Form No. 113 and shall be verified in the manner indicated there
Mode of service of any order referred to in section 358(3)(b).
Rule breakdown
190. (1) For the purposes of section 354(1)(e) or (f), the prescribed Income Tax Authority shall be the Director General of Income-tax (Systems). (2) Statement of particulars, required to be furnished by any registered non-profit organisation or a person referred to in Schedule VII [Table: Sl. No. 1
Mode of service of any order referred to in section 358(3)(b).
Key takeaways
Legal Provision
Yeh rule section 354(1)(e) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 354(1)(e) 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 354(1)(e) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 354(1)(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.
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.