Rule 214: section 400(3), shall be made in Form No. 129.
Is rule Income-tax Rules, 2026 ke andar specific prescribed forms ke bare mein hai. section 395(2), section 400(3) ke under form-based compliance follow karna chahiye.
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Bare law
Rule 214 - section 400(3), shall be made in Form No. 129.
214. (1) An application by a person for determination of appropriate proportion of sum chargeable in the case of non-resident recipient under section 395(2) or section 400(3), shall be made in Form No. 129. (2) The Assessing Officer shall examine, whether the sum being paid or credited by such person to the non-resident is chargeable to tax under the provisions of the Act read with the relevant Double Taxation Avoidance Agreement, if any, and— (a) where the whole of such sum would not be the inc
Certificate of tax deducted or collected at source to be furnished under section 395(4).
Rule breakdown
214. (1) An application by a person for determination of appropriate proportion of sum chargeable in the case of non-resident recipient under section 395(2) or section 400(3), shall be made in Form No. 129. (2) The Assessing Officer shall examine, whether the sum being paid or credited by such perso
Certificate of tax deducted or collected at source to be furnished under section 395(4).
Key takeaways
Legal Provision
Yeh rule section 395(2), section 400(3) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 395(2), section 400(3) 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 395(2), section 400(3) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 395(2), section 400(3) 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.