Rule 270: agricultural produce which has been raised by the assessee, or received by him as rent in kind, shal
Is rule Income-tax Act, 2025 ke provisions ko implement karne ke liye banaya gaya hai. Isme agricultural produce which has been raised by the assessee, or received by him as rent in kind, shall be allowed as a de ki vidhi aur sharten samjhai gayi hain.
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Bare law
Rule 270 - agricultural produce which has been raised by the assessee, or received by him as rent in kind, shall be allowed as a de
270. (1) In terms of section 533(2)(b)(i), in case of income, which is partially agricultural income and partially from business, the market value of any agricultural produce which has been raised by the assessee, or received by him as rent in kind, shall be allowed as a deduction, where — (a) such agricultural produce has been utilised as a raw material in such business; or (b) sale receipts of such agricultural produce are included in the accounts of the business. (2) No further deduction shal
Income from manufacture of rubber, coffee and tea.
Rule breakdown
270. (1) In terms of section 533(2)(b)(i), in case of income, which is partially agricultural income and partially from business, the market value of any agricultural produce which has been raised by the assessee, or received by him as rent in kind, shall be allowed as a deduction, where — (a) such
Income from manufacture of rubber, coffee and tea.
Key takeaways
Legal Provision
Yeh rule section 533(2)(b)(i) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 533(2)(b)(i) 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 533(2)(b)(i) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 533(2)(b)(i) 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 533(2)(b)(i) ke liye kya hai?
Yeh rule section 533(2)(b)(i) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.