Rule 216: Form No. 134, in case of a Government entity; or
Is rule section 397(1)(a) 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 216 - Form No. 134, in case of a Government entity; or
216. (1) The application under section 397(1)(a) for the allotment of a tax deduction and collection account number shall be made in–– (a) Form No. 134, in case of a Government entity; or (b) Form No. 135, in case of a person other than a Government entity. (2) An application for allotment of a tax deduction and collection account number may also be made through a common application form as notified by the Central Government, by such persons as mentioned in the said notification. (3) An applicat
Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents.
Rule breakdown
216. (1) The application under section 397(1)(a) for the allotment of a tax deduction and collection account number shall be made in–– (a) Form No. 134, in case of a Government entity; or (b) Form No. 135, in case of a person other than a Government entity. (2) An application for allotment of a tax
Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents.
Key takeaways
Legal Provision
Yeh rule section 397(1)(a) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 397(1)(a) 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 397(1)(a) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 397(1)(a) 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.