Rule 199: For the purposes of rules 196 to 198,— (a) "specified order" in relation to a dispute under section
Is rule Income-tax Act, 2025 ke section 379, section 275(1), section 270(1) ke under kisi term ya concept ka meaning batata hai. Tax filing, assessments, aur appeals ke dauran yeh terms samajhna zaroori hai.
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Bare law
Rule 199 - For the purposes of rules 196 to 198,— (a) "specified order" in relation to a dispute under section 379 means, — (i) a draft order as referred to in section 275(1); or (ii) an intimation under section 270
199. For the purposes of rules 196 to 198,— (a) "specified order" in relation to a dispute under section 379 means, — (i) a draft order as referred to in section 275(1); or (ii) an intimation under section 270(1) or section 399(1), where the assessee or the deductor or the collector objects to the adjustments made in the said order; or (iii) an order of assessment or reassessment, except an order passed in pursuance of directions of the Dispute Resolution Panel; or (iv) an order made under secti
(B) where he is not a person in respect of whom prosecution for any offence punishable under the provisions of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023) or the Unlawful Activities (Prevention) Act, 1967 (37 of 1967) or the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) or the Prohibition of Benami Transactions Act, 1988 (45 of 1988) or the Prevention of Corruption Act, 1988 (49 of 1988) or the Prevention of Money-laundering Act, 2002 (15 of 2003) has been instituted and h
Application for obtaining an advance ruling under section 383.
Rule breakdown
199. For the purposes of rules 196 to 198,— (a) "specified order" in relation to a dispute under section 379 means, — (i) a draft order as referred to in section 275(1); or (ii) an intimation under section 270(1) or section 399(1), where the assessee or the deductor or the collector objects to the a
(B) where he is not a person in respect of whom prosecution for any offence punishable under the provisions of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023) or the Unlawful Activities (Prevention) Act, 1967 (37 of 1967) or the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) or the
Application for obtaining an advance ruling under section 383.
Key takeaways
Legal Provision
Yeh rule section 379, section 275(1) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 379, section 275(1) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Definitions Clear
Terms ki sahi samajh compliance aur proceedings ke liye zaroori hai.
- Un-defined terms Act ke definitions se le jayein
- Interpretation context ke according vary kar sakti hai
Scope of Terms
Is rule ke under define kiye gaye terms section 379, section 275(1) ke under apply honge.
- Definitions uniform interpretation ke liye hai
- Disputes avoid karne ke liye sahi meaning use karein
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, section 275(1) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 379, section 275(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.
"specified order" ka matlab kya hai?
"specified order" ka matlab Income-tax Rules, 2026 ke under isi rule mein define kiya gaya hai. Proper understanding ke liye rule ke text refer karein.
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.