Skip to main content
Bizeneed
Home
TechnologyE-CommerceManufacturingReal EstateProfessional ServicesMediaRetail
Knowledge Center
Pricing
+91 70270 25998Sign InGet Started
Knowledge Bank / Income-tax Rules, 2026 / Rule 204
Rule 204Published

Rule 204: section 392, for the purpose of making deduction under the said sub-section:—

Is rule Income-tax Act ke provisions ke liye specific form fill karne ki detail batati hai. Incomplete ya incorrect form application reject ho sakti hai.

On this page
  • Rule breakdown
  • Key takeaways
  • FAQs
  • Bare law

Bare law

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

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

Compliance Essentials

Rule ke provisions properly follow karne se future litigation avoid ho sakti hai.

  • Accurate information diye bina application reject ho sakti hai
  • Timely compliance se disputes kam ho jati hain

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.

On this page

  • Rule breakdown
  • Key takeaways
  • FAQs
  • Bare law

Navigate

Rule 203Rule 205

Ready to grow your business?

Let our experts handle your compliance. 50,000+ businesses trust Bizeneed for their compliance needs.

Get Started TodayChat on WhatsApp
Bizeneed

India's most trusted business compliance partner. Simplifying compliance for 50,000+ businesses since 2013.

Services

  • Company Registration
  • GST Registration
  • Trademark Registration
  • Income Tax Filing
  • TDS Return Filing
  • Startup India Registration
  • DSC Application
  • All Services

Company

  • About Us
  • Our Team
  • Why Choose Us
  • Careers
  • Press & Media
  • Partners
  • Clients
  • Referral Program

Resources

  • Blog
  • Case Studies
  • Compliance Calendar
  • Tools
  • Rate Card
  • Compliance Plus
  • Applicable Law
  • Knowledge Bank
  • Compare
  • FAQ
  • Help Center
  • Glossary

Contact

  • +91 70270 25998
  • info@bizeneed.com
  • Plot No. RZ-L-1, F/Floor, Main Road, Mahavir Enclave, Palam, New Delhi - 110045
  • Mon - Sat: 9:30 AM - 6:30 PM

© 2026 Bizeneed. All rights reserved.

Privacy PolicyTerms of ServiceCookie PolicyRefund PolicyDisclaimerGrievance RedressalUser Consent PolicyWebsite Terms of UseSitemap