Rule 280: any allowance granted to meet the cost of travel on tour or on transfer; or
Is rule Income-tax Act, 2025 ke provisions ko implement karne ke liye banaya gaya hai. Isme any allowance granted to meet the cost of travel on tour or on transfer; or ki vidhi aur sharten samjhai gayi hain.
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Bare law
Rule 280 - any allowance granted to meet the cost of travel on tour or on transfer; or
280. (1) The following, by whatever name called, shall be the allowances for the purposes of Schedule III [Table: Sl. No. 12] to the Act:— (a) any allowance granted to meet the cost of travel on tour or on transfer; or (b) any sum paid in connection with transfer, packing and transportation of personal effects on such transfer; or (c) any allowance, whether granted on tour or for the period of journey in connection with transfer, to meet the ordinary daily charges incurred by an employee on acco
Rule breakdown
280. (1) The following, by whatever name called, shall be the allowances for the purposes of Schedule III [Table: Sl. No. 12] to the Act:— (a) any allowance granted to meet the cost of travel on tour or on transfer; or (b) any sum paid in connection with transfer, packing and transportation of perso
Key takeaways
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Compliance Essentials
Rule ke provisions properly follow karne se future litigation avoid ho sakti hai.
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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.