Rule 22: Credit card statement (Not more than three months old)
Is rule Income-tax Act, 2025 ke provisions ko implement karne ke liye banaya gaya hai. Isme credit card statement (not more than three months old) ki vidhi aur sharten samjhai gayi hain.
On this page
Bare law
Rule 22 - Credit card statement (Not more than three months old)
22. (1) For the purposes of section 31(1) [Table: Sl. No. 1], the aggregate average advances made by the rural branches of a scheduled bank shall be determined as follows: (a) the amounts of advances made by each rural branch as outstanding at the end of the last day of each month comprised in the tax year shall be aggregated separately; (b) the sum so arrived at in the case of each such branch shall be divided by the number of months for which the outstanding advances have been taken into accou
Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d).
Rule breakdown
22. (1) For the purposes of section 31(1) [Table: Sl. No. 1], the aggregate average advances made by the rural branches of a scheduled bank shall be determined as follows: (a) the amounts of advances made by each rural branch as outstanding at the end of the last day of each month comprised in the t
Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d).
Key takeaways
Legal Provision
Yeh rule section 31(1) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 31(1) 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 31(1) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 31(1) 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 31(1) ke liye kya hai?
Yeh rule section 31(1) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.