Rule 220: the following:—
Is rule Income-tax Rules, 2026 ke andar specific prescribed forms ke bare mein hai. Income-tax Act ke provisions ke under form-based compliance follow karna chahiye.
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Bare law
Rule 220 - the following:—
220. (1) The person responsible for paying to a non-resident, not being a company, or to a foreign company, any sum chargeable under the Act, shall furnish the following:— (a) information in Part A of Form No. 145, if the amount of payment or the aggregate of such payments, as the case may be, made during the tax year does not exceed Rs. 5,00,000; (b) information in Part B of Form No. 145, if the amount of payment or the aggregate of such payments exceeds Rs. 5,00,000 and where a certificate or
29 S1304 Remittance towards grants and donations to other Governments and charitable institutions established by the Governments. 30 S1305 Contributions or donations by the Government to international institutions. 31 S1306 Remittance towards payment or refund of taxes. 32 S1501 Refunds or rebates or reduction in invoice value on account of exports. 33 S1503 Payments by residents for international bidding. (4) The information in Form No. 145 shall be furnished,— (a) electronically under digital
Form for furnishing certificate of accountant under section 398(2) for person responsible for deduction or collection of tax as per section 394(1) [Table: Sl. Nos. 1 to 5 and 9] not to be deemed to be an assessee in default.
Rule breakdown
220. (1) The person responsible for paying to a non-resident, not being a company, or to a foreign company, any sum chargeable under the Act, shall furnish the following:— (a) information in Part A of Form No. 145, if the amount of payment or the aggregate of such payments, as the case may be, made
29 S1304 Remittance towards grants and donations to other Governments and charitable institutions established by the Governments. 30 S1305 Contributions or donations by the Government to international institutions. 31 S1306 Remittance towards payment or refund of taxes. 32 S1501 Refunds or rebates o
Form for furnishing certificate of accountant under section 398(2) for person responsible for deduction or collection of tax as per section 394(1) [Table: Sl. Nos. 1 to 5 and 9] not to be deemed to be an assessee in default.
Key takeaways
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
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 Income-tax Act, 2025 ke under kaise aata hai?
Is rule Income-tax Rules, 2026 ke under framed hai jo Income-tax Act, 2025 ke provisions implement karti 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.