Rule 24: The following conditions shall be fulfilled by a public facility to be eligible to be notified as an
Is rule section 32(e) ke under notification ya approval ke liye apply karne ki vidhi aur sharten batati hai.
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Bare law
Rule 24 - The following conditions shall be fulfilled by a public facility to be eligible to be notified as an infrastructure facility under section 32(e):— (a) it is owned by a company registered in India or by a consortium of such companies or by an authorit
24. The following conditions shall be fulfilled by a public facility to be eligible to be notified as an infrastructure facility under section 32(e):— (a) it is owned by a company registered in India or by a consortium of such companies or by an authority or a board or a corporation or any other body established or constituted under any Central Act or State Act; (b) it has entered into an agreement with the Central Government or a State Government or a local authority or any other statutory body
Depreciation.
Rule breakdown
24. The following conditions shall be fulfilled by a public facility to be eligible to be notified as an infrastructure facility under section 32(e):— (a) it is owned by a company registered in India or by a consortium of such companies or by an authority or a board or a corporation or any other bod
Depreciation.
Key takeaways
Legal Provision
Yeh rule section 32(e) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 32(e) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Approval Process
Competent authority se approval lena compulsory hai. Application complete documents ke saath deni chahiye.
- Incomplete application reject ho sakti hai
- Approving authority ke instructions follow karein
- Approval ke sharton ko follow 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
FAQs
Is rule section 32(e) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 32(e) 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.
Approval ke liye kya documents chahiye?
Prescribed form mein required details aur supporting documents ke saath application competent authority ko deni chahiye.
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.