Rule 217: deductee does not have a Permanent Account Number, in respect of payments in the nature of interest,
Is rule section 397(2)(b)(i) ke under relevant provisions cover karta hai. Proper understanding iske under diye gaye instructions se tax compliance manage ho jati hai.
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Bare law
Rule 217 - deductee does not have a Permanent Account Number, in respect of payments in the nature of interest, royalty, fees for t
217. (1) The provisions of section 397(2)(b)(i) shall not apply to a non-resident, not being a company, or a foreign company (the deductee), where such deductee does not have a Permanent Account Number, in respect of payments in the nature of interest, royalty, fees for technical services, dividend and payments on transfer of any capital asset, if the deductee furnishes the details and the documents specified in sub-rule (2) to the deductor. (2) The details and documents referred to in sub-rule
Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a).
Rule breakdown
217. (1) The provisions of section 397(2)(b)(i) shall not apply to a non-resident, not being a company, or a foreign company (the deductee), where such deductee does not have a Permanent Account Number, in respect of payments in the nature of interest, royalty, fees for technical services, dividend
Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a).
Key takeaways
Legal Provision
Yeh rule section 397(2)(b)(i) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 397(2)(b)(i) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Documentation
Proper documentation maintain karna chahiye.
- Records safe rakhne chahiye
- IT Department ki inquiry ke time available karne 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(2)(b)(i) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 397(2)(b)(i) 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.
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.
Yeh rule section 397(2)(b)(i) ke liye kya hai?
Yeh rule section 397(2)(b)(i) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.