Rule 297: application for recognition is received by the income-tax authority concerned, unless, at the reques
Is rule Income-tax Act, 2025 ke provisions ko implement karne ke liye banaya gaya hai. Isme application for recognition is received by the income-tax authority concerned, unless, at the request of the employer, t ki vidhi aur sharten samjhai gayi hain.
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Bare law
Rule 297 - application for recognition is received by the income-tax authority concerned, unless, at the request of the employer, t
297. (1) An order according recognition to a provident fund shall take effect from the first day of the month immediately following the month in which the application for recognition is received by the income-tax authority concerned, unless, at the request of the employer, the first day of any later month in the same financial year is specified. (2) In accordance with sub-rule (1), if the approving authority is satisfied that there was sufficient reason for the delay in submitting the applicatio
Withdrawal of recognition.
Rule breakdown
297. (1) An order according recognition to a provident fund shall take effect from the first day of the month immediately following the month in which the application for recognition is received by the income-tax authority concerned, unless, at the request of the employer, the first day of any later
Withdrawal of recognition.
Key takeaways
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 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.