Rule 226: Officer to exercise or perform the powers and functions conferred on or assigned to an Assessing Off
Is rule section 287 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 226 - Officer to exercise or perform the powers and functions conferred on or assigned to an Assessing Officer under section 2
226. (1) The Chief Commissioner of Income-tax or the Commissioner of Income-tax may, by general or special order in writing, authorise a Tax Recovery Officer to exercise or perform the powers and functions conferred on or assigned to an Assessing Officer under section 287 for rectifying any mistake apparent from record, in respect of an order passed by the Assessing Officer, consequent to which a sum is payable and the Tax Recovery Officer has drawn a certificate under section 413 in respect of
Prescribed authority for tax clearance certificates under section 420.
Rule breakdown
226. (1) The Chief Commissioner of Income-tax or the Commissioner of Income-tax may, by general or special order in writing, authorise a Tax Recovery Officer to exercise or perform the powers and functions conferred on or assigned to an Assessing Officer under section 287 for rectifying any mistake
Prescribed authority for tax clearance certificates under section 420.
Key takeaways
Legal Provision
Yeh rule section 287 ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 287 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 287 ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 287 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 287 ke liye kya hai?
Yeh rule section 287 ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.