Rule 271: and the percentage of such incomes specified in column C thereof shall be deemed to be the income li
Is rule section 533(2)(b)(i) ke under income ka calculation kaise karna hai, iske tareeke detail kiye gaye hain. Computation errors se disputes ho sakte hain.
On this page
Bare law
Rule 271 - and the percentage of such incomes specified in column C thereof shall be deemed to be the income liable to tax
271. (1) In terms of section 533(2)(b)(i), incomes specified in column B of the following Table, shall be computed as if it were incomes derived from business and the percentage of such incomes specified in column C thereof shall be deemed to be the income liable to tax: TABLE Sl. No. Nature of income Percentage A B C
Rule breakdown
271. (1) In terms of section 533(2)(b)(i), incomes specified in column B of the following Table, shall be computed as if it were incomes derived from business and the percentage of such incomes specified in column C thereof shall be deemed to be the income liable to tax: TABLE Sl. No. Nature of inco
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
Computation Method
Income ya value ka calculation is rule ke under diye gaye formula/method se hi karna chahiye.
- Calculation errors se disputes ho sakte hain
- Documentation of computation rakhni chahiye
- CA se verify karwa lein
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 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.
Income ka calculation kaise karna hai?
Rule me section 533(2)(b)(i) ke under income compute karne ki specific formula ya methodology di gayi hai. Use follow karne se accurate tax liability determine hoti hai.
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.