Rule 30: telecom services, including erection and maintenance of towers; and
Is rule section 45(3)(c)(i) ke under relevant provisions cover karta hai. Proper understanding iske under diye gaye instructions se tax compliance manage ho jati hai.
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Bare law
Rule 30 - telecom services, including erection and maintenance of towers; and
30. (1) For the purposes of section 45(3)(c)(i) to (iii), the head of the National Laboratory or the University or the Indian Institute of Technology, as the case may be, shall be the prescribed authority. (2) For the purposes of section 45(3)(c)(iv), the Principal Scientific Adviser to the Government of India shall be the prescribed authority. (3) The application for obtaining approval of scientific research programme under section 45(3)(c) shall be made by a sponsor in Form No. 7. (4) The pres
Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a).
Rule breakdown
30. (1) For the purposes of section 45(3)(c)(i) to (iii), the head of the National Laboratory or the University or the Indian Institute of Technology, as the case may be, shall be the prescribed authority. (2) For the purposes of section 45(3)(c)(iv), the Principal Scientific Adviser to the Governme
Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a).
Key takeaways
Legal Provision
Yeh rule section 45(3)(c)(i) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 45(3)(c)(i) 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(3)(c)(i) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 45(3)(c)(i) 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(3)(c)(i) ke liye kya hai?
Yeh rule section 45(3)(c)(i) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.