Rule 318: deposited in a Post Office Savings Bank Account in India; or
Is rule Income-tax Rules, 2026 ke relevant provisions 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 318 - deposited in a Post Office Savings Bank Account in India; or
318. (1) All moneys contributed to the fund or received or accrued by way of interest, or otherwise, may be— (a) deposited in a Post Office Savings Bank Account in India; or (b) deposited in a current account or in a savings account with any scheduled bank; or (c) utilised for the purpose of making contributions under Group Gratuity Scheme entered into with the Life Insurance Corporation of India established under the Life Insurance Corporation Act, 1956 (31 of 1956) or any other insurer as defi
Nomination.
Rule breakdown
318. (1) All moneys contributed to the fund or received or accrued by way of interest, or otherwise, may be— (a) deposited in a Post Office Savings Bank Account in India; or (b) deposited in a current account or in a savings account with any scheduled bank; or (c) utilised for the purpose of making
Nomination.
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.