Rule 3: The arrangements referred to in section 2
Is rule section 2(42) ke under kisi action karne ke liye fix time limit batata hai. Time limit cross karne par penalty, disallowance, ya rejection ka risk hota hai.
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Bare law
Rule 3 - The arrangements referred to in section 2
3. The arrangements referred to in section 2(42) to be made by a company for the declaration and payment of dividends (including dividends on preference shares) within India shall be as follows: (a) the share-register of the company for all shareholders shall be regularly maintained at its principal place of business within India, in respect of any tax year from a date not later than the 1st April of such year; (b) the general meeting for passing the accounts of the tax year and for declaring an
Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92).
Rule breakdown
3. The arrangements referred to in section 2(42) to be made by a company for the declaration and payment of dividends (including dividends on preference shares) within India shall be as follows: (a) the share-register of the company for all shareholders shall be regularly maintained at its principal
Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange under section 2(92).
Key takeaways
Legal Provision
Yeh rule section 2(42) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 2(42) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Deadline Important
Time limit cross karne par legal consequences follow ho sakte hain. Calendar days count hote hain.
- Extension sirf exceptional cases me milti hai
- Deadline pe action lena chahiye
- Delay se penalty ya rejection ka risk hota hai
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
FAQs
Is rule section 2(42) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 2(42) 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.
Isme kitne din ka time limit diya hai?
Rule me specific time period mention kiya gaya hai. Calendar days count hote hain, isliye deadline pe action lena chahiye.
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.