Rule 278: the individual from his employer or former employer for himself and his family, in connection with h
Is rule Income-tax Rules, 2026 ka ek important provision hai jo the individual from his employer or former employer for himself and his family, in connection with his proceeding— 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 278 - the individual from his employer or former employer for himself and his family, in connection with his proceeding—
278. (1) The amount exempted under Schedule III [Table: Sl. No. 8] to the Act in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding— (a) on leave to any place in India; or (b) to any place in India after retirement from service or after the termination of his service, shall be the amount actually incurred on the performance of such travel, subject to the fo
Limits for the purposes of Schedule III [Table: Sl. No. 11] to the Act.
Rule breakdown
278. (1) The amount exempted under Schedule III [Table: Sl. No. 8] to the Act in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding— (a) on leave to any place
Limits for the purposes of Schedule III [Table: Sl. No. 11] to the Act.
Key takeaways
Professional Advice
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Compliance Essentials
Rule ke provisions properly follow karne se future litigation avoid ho sakti hai.
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- 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.