Rule 218: Government, shall be paid to the credit of the Central Government—
Is rule Income-tax Act, 2025 ke provisions ko implement karne ke liye banaya gaya hai. Isme government, shall be paid to the credit of the central government— ki vidhi aur sharten samjhai gayi hain.
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Bare law
Rule 218 - Government, shall be paid to the credit of the Central Government—
218. (1) All sums deducted or collected under the provisions of Chapter XIX-B of the Act or construed as deductible under section 392(2), by an office of the Government, shall be paid to the credit of the Central Government— (a) on the same day, where the tax is paid without production of an income-tax challan; and (b) on or before seven days from the end of the month in which the deduction or collection is made or income-tax is due under section 392(2)(a), where tax is paid accompanied by an in
Rule breakdown
218. (1) All sums deducted or collected under the provisions of Chapter XIX-B of the Act or construed as deductible under section 392(2), by an office of the Government, shall be paid to the credit of the Central Government— (a) on the same day, where the tax is paid without production of an income-
Key takeaways
Legal Provision
Yeh rule section 392(2) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 392(2) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
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 section 392(2) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 392(2) 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 392(2) ke liye kya hai?
Yeh rule section 392(2) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.