Rule 250: For the purposes of rules 251 to 268,— (a) "adjudicating authority" shall have the same meaning as a
Is rule Income-tax Rules, 2026 ke andar section 5, section 515(3)(a)(v), section 515(5)(b) ke liye specific terms define kiye gaye hain. In definitions ko samajhne se compliance me madad milti hai.
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Bare law
Rule 250 - For the purposes of rules 251 to 268,— (a) "adjudicating authority" shall have the same meaning as assigned to it in clause
250. For the purposes of rules 251 to 268,— (a) "adjudicating authority" shall have the same meaning as assigned to it in clause (1) of section 5 of the Insolvency and Bankruptcy Code, 2016 (31 of 2016); (b) "authorised income-tax practitioner" means any authorised representative as defined in section 515(3)(a)(v) or (vi); (c) "prescribed authority" for the purpose of section 515(5)(b) shall be the Principal Chief Commissioner of Income-tax or Chief Commissioner of Income-tax or Principal Commis
Accountancy examinations recognised.
Rule breakdown
250. For the purposes of rules 251 to 268,— (a) "adjudicating authority" shall have the same meaning as assigned to it in clause (1) of section 5 of the Insolvency and Bankruptcy Code, 2016 (31 of 2016); (b) "authorised income-tax practitioner" means any authorised representative as defined in secti
Accountancy examinations recognised.
Key takeaways
Legal Provision
Yeh rule section 5, section 515(3)(a)(v) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 5, section 515(3)(a)(v) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Definitions Clear
Terms ki sahi samajh compliance aur proceedings ke liye zaroori hai.
- Un-defined terms Act ke definitions se le jayein
- Interpretation context ke according vary kar sakti hai
Scope of Terms
Is rule ke under define kiye gaye terms section 5, section 515(3)(a)(v) ke under apply honge.
- Definitions uniform interpretation ke liye hai
- Disputes avoid karne ke liye sahi meaning use karein
Penalty Risk
Non-compliance ke under penalty apply ho sakti hai.
- Penalty amount case-by-case depend karta hai
- Early compliance se penalty avoid ho sakti hai
FAQs
Is rule section 5, section 515(3)(a)(v) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 5, section 515(3)(a)(v) 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.
"adjudicating authority" ka matlab kya hai?
"adjudicating authority" ka matlab Income-tax Rules, 2026 ke under isi rule mein define kiya gaya hai. Proper understanding ke liye rule ke text refer karein.
Non-compliance ka kya impact hai?
Rule ke provisions follow nahi karne par penalty, disallowance of claim, ya rejection ho sakta hai. Compliance maintain karna better hai.