Rule 298: Schedule to the Income-tax Act, 1961, as it existed prior to its repeal, or Part A and Part C of Sch
Is rule Income-tax Act, 2025 ke provisions ko implement karne ke liye banaya gaya hai. Isme schedule to the income-tax act, 1961, as it existed prior to its repeal, or part a and part c of schedule xi to the act ki vidhi aur sharten samjhai gayi hain.
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Bare law
Rule 298 - Schedule to the Income-tax Act, 1961, as it existed prior to its repeal, or Part A and Part C of Schedule XI to the Act
298. (1) The approving authority has the right to revoke recognition given to a provident fund if it fails to meet the conditions outlined in Part A of the Fourth Schedule to the Income-tax Act, 1961, as it existed prior to its repeal, or Part A and Part C of Schedule XI to the Act or subsequent conditions set after recognition was granted under the said Act of 1961 and the Act and if the exemption granted under section 17 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952
Exemption from tax when recognition withdrawn.
Rule breakdown
298. (1) The approving authority has the right to revoke recognition given to a provident fund if it fails to meet the conditions outlined in Part A of the Fourth Schedule to the Income-tax Act, 1961, as it existed prior to its repeal, or Part A and Part C of Schedule XI to the Act or subsequent con
Exemption from tax when recognition withdrawn.
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.