Rule 194: in a case where it is furnished to the Joint Commissioner (Appeals) or the Commissioner (Appeals), b
Is rule section 375(1) ke liye specific form fill karne ki detail batati hai. Incomplete ya incorrect form application reject ho sakti hai.
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Bare law
Rule 194 - in a case where it is furnished to the Joint Commissioner (Appeals) or the Commissioner (Appeals), be in duplicate; and
194. (1) The declaration referred to in section 375(1) shall be in Form No. 117, and shall be verified in the manner indicated therein. (2) The declaration and the verification referred to in sub-rule (1) shall be signed by the person specified in rule 167(3). (3) The declaration referred to in sub-rule (1) shall, — (a) in a case where it is furnished to the Joint Commissioner (Appeals) or the Commissioner (Appeals), be in duplicate; and (b) in a case where it is furnished to the Appellate Tribu
Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court.
Rule breakdown
194. (1) The declaration referred to in section 375(1) shall be in Form No. 117, and shall be verified in the manner indicated therein. (2) The declaration and the verification referred to in sub-rule (1) shall be signed by the person specified in rule 167(3). (3) The declaration referred to in sub-
Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court.
Key takeaways
Legal Provision
Yeh rule section 375(1) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 375(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 375(1) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 375(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.