Rule 26: Marriage certificate issued by the Registrar of Marriages
Is rule Income-tax Act, 2025 ke provisions ko implement karne ke liye banaya gaya hai. Isme marriage certificate issued by the registrar of marriages ki vidhi aur sharten samjhai gayi hain.
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Bare law
Rule 26 - Marriage certificate issued by the Registrar of Marriages
26. (1) No disallowance under section 36(4) shall be made and no payment shall be deemed to be the profits and gains of business or profession under section 36(5) where a payment or aggregate of payments made to a person in a day, otherwise than by a specified banking or online mode or through such other electronic mode as provided in rule 48, exceeds ten thousand rupees, in the following cases and circumstances:— (a) where the payment is made to— (i) the Reserve Bank of India or any banking com
Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44.
Rule breakdown
26. (1) No disallowance under section 36(4) shall be made and no payment shall be deemed to be the profits and gains of business or profession under section 36(5) where a payment or aggregate of payments made to a person in a day, otherwise than by a specified banking or online mode or through such
Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 44.
Key takeaways
Legal Provision
Yeh rule section 36(4), section 36(5) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 36(4), section 36(5) 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 36(4), section 36(5) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 36(4), section 36(5) 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 36(4) ke liye kya hai?
Yeh rule section 36(4) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.