Rule 198: reasons to be recorded in writing and subject to such conditions as it may think fit to impose, gran
Is rule section 379 ke under relevant provisions cover karta hai. Proper understanding iske under diye gaye instructions se tax compliance manage ho jati hai.
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Rule 198 - reasons to be recorded in writing and subject to such conditions as it may think fit to impose, grant to the person who
198. (1) The Dispute Resolution Committee shall, upon receipt of intimation as per paragraph 4(1)(xix) of the e-Dispute Resolution Scheme, 2022, for the reasons to be recorded in writing and subject to such conditions as it may think fit to impose, grant to the person who made the application for dispute resolution under section 379 reduction or waiver of penalty imposable, or immunity from prosecution, or both, in respect of the order which is the subject matter of resolution, if it is satisfie
Definitions.
Rule breakdown
198. (1) The Dispute Resolution Committee shall, upon receipt of intimation as per paragraph 4(1)(xix) of the e-Dispute Resolution Scheme, 2022, for the reasons to be recorded in writing and subject to such conditions as it may think fit to impose, grant to the person who made the application for di
Definitions.
Key takeaways
Legal Provision
Yeh rule section 379 ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 379 ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Penalty Risk
Non-compliance ke under penalty apply ho sakti hai.
- Penalty amount case-by-case depend karta hai
- Early compliance se penalty avoid ho sakti hai
Documentation
Proper documentation maintain karna chahiye.
- Records safe rakhne chahiye
- IT Department ki inquiry ke time available karne 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 379 ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 379 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.
Non-compliance ka kya impact hai?
Rule ke provisions follow nahi karne par penalty, disallowance of claim, ya rejection ho sakta hai. Compliance maintain karna better hai.
Yeh rule section 379 ke liye kya hai?
Yeh rule section 379 ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.