Rule 264: of the charges as are not admitted.
Is rule Income-tax Rules, 2026 ka ek important provision hai jo of the charges as are not admitted. ke barre mein batata hai. Income-tax Rules, 2026 ke relevant provisions ke under yeh rule applicable hai.
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Bare law
Rule 264 - of the charges as are not admitted.
264. (1) On receipt of the written statement of defence, or if no such statement is received within the time specified, the Inquiry Officer shall inquire into such of the charges as are not admitted. (2) The Inquiry Officer shall, in the course of the inquiry, consider such documentary evidence and take such oral evidence as may be relevant or material in regard to the charges. (3) The authorised income-tax practitioner shall be entitled to cross-examine witnesses examined in support of the char
Order of the prescribed authority.
Rule breakdown
264. (1) On receipt of the written statement of defence, or if no such statement is received within the time specified, the Inquiry Officer shall inquire into such of the charges as are not admitted. (2) The Inquiry Officer shall, in the course of the inquiry, consider such documentary evidence and
Order of the prescribed authority.
Key takeaways
Professional Advice
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- 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 Income-tax Act, 2025 ke under kaise aata hai?
Is rule Income-tax Rules, 2026 ke under framed hai jo Income-tax Act, 2025 ke provisions implement karti 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.