Rule 200: verified in the manner indicated therein in accordance with this rule.
Is rule section 383(1) ke under apply karne ke liye prescribed form ka istemal batata hai. Form ko sahi format mein bharna mandatory hai, anya form valid nahi hogi.
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Bare law
Rule 200 - verified in the manner indicated therein in accordance with this rule.
200. (1) An application for obtaining an advance ruling under section 383(1), shall be made by a resident or a non-resident applicant in Form No. 120 and verified in the manner indicated therein in accordance with this rule. (2) The fees payable along with the application for advance ruling shall be in accordance with the following Table: TABLE Sl. No. Specific condition or category as per Chapter XVIII-D(2) Amount of transaction of one or more transaction for which ruling is sought Fee A B C D
Rule breakdown
200. (1) An application for obtaining an advance ruling under section 383(1), shall be made by a resident or a non-resident applicant in Form No. 120 and verified in the manner indicated therein in accordance with this rule. (2) The fees payable along with the application for advance ruling shall be
Key takeaways
Legal Provision
Yeh rule section 383(1) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 383(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 383(1) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 383(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.