Rule 227: the case may be, who has jurisdiction over the persons not domiciled in India or any other income-ta
Is rule Income-tax Rules, 2026 ka ek important provision hai jo the case may be, who has jurisdiction over the persons not domiciled in india or any other income-tax authority authoris ke barre mein batata hai. section 420(1) ke under yeh rule applicable hai.
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Bare law
Rule 227 - the case may be, who has jurisdiction over the persons not domiciled in India or any other income-tax authority authoris
227. (1) For the purposes of section 420(1), the prescribed authority shall be the Chief Commissioner of Income-tax or the Director-General of Income-tax, as the case may be, who has jurisdiction over the persons not domiciled in India or any other income-tax authority authorised by such Chief Commissioner of Income-tax or Director-General of Income-tax in this behalf. (2) For the purposes of section 420(3), the prescribed authority shall be the Chief Commissioner of Income-tax having jurisdicti
Forms and certificates for the purposes of section 420.
Rule breakdown
227. (1) For the purposes of section 420(1), the prescribed authority shall be the Chief Commissioner of Income-tax or the Director-General of Income-tax, as the case may be, who has jurisdiction over the persons not domiciled in India or any other income-tax authority authorised by such Chief Commi
Forms and certificates for the purposes of section 420.
Key takeaways
Legal Provision
Yeh rule section 420(1) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 420(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 420(1) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 420(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 420(1) ke liye kya hai?
Yeh rule section 420(1) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.