Rule 29: retail marketing, including shop floor assistants or merchandisers;
Is rule Income-tax Act, 2025 ke provisions ko implement karne ke liye banaya gaya hai. Isme retail marketing, including shop floor assistants or merchandisers; ki vidhi aur sharten samjhai gayi hain.
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Bare law
Rule 29 - retail marketing, including shop floor assistants or merchandisers;
29. (1) For the purposes of clause (b) read with clause (a)(ii) of section 45(1), the prescribed authority shall be Principal Chief Commissioner of Income-tax (Exemptions) in concurrence with the Secretary, Department of Scientific and Industrial Research, Government of India. (2) For the purposes of section 45(2),–– (a) the prescribed authority shall be Secretary, Department of Scientific and Industrial Research, Government of India; (b) no company shall be entitled for deduction under said sec
Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c).
Rule breakdown
29. (1) For the purposes of clause (b) read with clause (a)(ii) of section 45(1), the prescribed authority shall be Principal Chief Commissioner of Income-tax (Exemptions) in concurrence with the Secretary, Department of Scientific and Industrial Research, Government of India. (2) For the purposes o
Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c).
Key takeaways
Legal Provision
Yeh rule section 45(1) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 45(1) 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 45(1) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 45(1) 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 45(1) ke liye kya hai?
Yeh rule section 45(1) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.