Rule 204: section 392, for the purpose of making deduction under the said sub-section:—
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Rule 204 - section 392, for the purpose of making deduction under the said sub-section:—
204. (1) The assessee may furnish the following particulars in Form No. 122 to the person responsible for making the payment referred to in sub-section (1) of section 392, for the purpose of making deduction under the said sub-section:— (a) any income under the head "Salaries" due or received by the assessee, from any other employer or employers during the tax year; (b) any loss under the head "Income from house property" for the same tax year; (c) any income chargeable under any head of income
Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head "Salaries".
Rule breakdown
204. (1) The assessee may furnish the following particulars in Form No. 122 to the person responsible for making the payment referred to in sub-section (1) of section 392, for the purpose of making deduction under the said sub-section:— (a) any income under the head "Salaries" due or received by the
Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head "Salaries".
Key takeaways
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
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- Accurate filing ke liye expert guidance zaroori hai
Compliance Essentials
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- Accurate information diye bina application reject ho sakti hai
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FAQs
Is rule Income-tax Act, 2025 ke under kaise aata hai?
Is rule Income-tax Rules, 2026 ke under framed hai jo Income-tax Act, 2025 ke provisions implement karti 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.