Rule 213: the deduction of income-tax at any lower rates, or no deduction of income-tax, under sub-section (1)
Is rule Income-tax Act ke provisions 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 213 - the deduction of income-tax at any lower rates, or no deduction of income-tax, under sub-section (1) of section 395; or
213. (1) An application shall be made in Form No. 128 for grant of a certificate for — (a) the deduction of income-tax at any lower rates, or no deduction of income-tax, under sub-section (1) of section 395; or (b) the collection of income-tax at any lower rates under sub-section (3) of the said section. (2) The provisions of sub-rule (1) may not be applicable to the person, who is eligible for a certificate of no deduction of tax in respect of income or sum specified under rule 209. (3) The Ass
Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients.
Rule breakdown
213. (1) An application shall be made in Form No. 128 for grant of a certificate for — (a) the deduction of income-tax at any lower rates, or no deduction of income-tax, under sub-section (1) of section 395; or (b) the collection of income-tax at any lower rates under sub-section (3) of the said sec
Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients.
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.