Rule 47: in the case of a person who carries on business or profession and who is required by or under any la
Is rule section 63 ke liye specific form fill karne ki detail batati hai. Incomplete ya incorrect form application reject ho sakti hai.
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Bare law
Rule 47 - in the case of a person who carries on business or profession and who is required by or under any law other than the Act
47. (1) The report of audit of the accounts of a person required to be furnished under section 63 shall,— (a) in the case of a person who carries on business or profession and who is required by or under any law other than the Act to get his accounts audited, be in Part A of Form No. 26; (b) in the case of a person who carries on business or profession, but not being a person referred to in clause (a), shall be in Part B of Form No. 26. (2) The particulars required to be furnished under section
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Rule breakdown
47. (1) The report of audit of the accounts of a person required to be furnished under section 63 shall,— (a) in the case of a person who carries on business or profession and who is required by or under any law other than the Act to get his accounts audited, be in Part A of Form No. 26; (b) in the
Other electronic modes of payment.
Key takeaways
Legal Provision
Yeh rule section 63 ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 63 ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Prescribed Form
Rule me specified form fill karna mandatory hai, uske bina application invalid hogi.
- Self-declaration ya anya form valid nahi hogi
- Form ke instructions carefully follow karein
- Supporting documents attach karna chahiye
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 63 ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 63 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 kaunsa form use karna hai?
Rule me specific prescribed form ka use bataya gaya hai. Form Appendix mein diya gaya hai ya relevant authority se available hai. Sahe format mein bharna zaroori hai.
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.