Rule 48: For the purposes of Schedule VIII [Table: Sl. No. 1. D(d)], section 66(32), section 146(5)(a)(ii)(B)
Is rule Income-tax Rules, 2026 ke andar relevant provisions ke liye specific terms define kiye gaye hain. In definitions ko samajhne se compliance me madad milti hai.
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Bare law
Rule 48 - For the purposes of Schedule VIII [Table: Sl. No. 1. D(d)], section 66(32), section 146(5)(a)(ii)(B), sections 185, 186 and 188, the other electronic modes of payment shall be the following:— (a) Credit card; (b) Debit card; (c) Net banking; (d) IMPS
48. For the purposes of Schedule VIII [Table: Sl. No. 1. D(d)], section 66(32), section 146(5)(a)(ii)(B), sections 185, 186 and 188, the other electronic modes of payment shall be the following:— (a) Credit card; (b) Debit card; (c) Net banking; (d) IMPS (Immediate Payment Service); (e) UPI (Unified Payment Interface); (f) RTGS (Real Time Gross Settlement); (g) NEFT (National Electronic Funds Transfer); (h) BHIM (Bharat Interface for Money) Aadhaar Pay; and (i) Tier-III: Full KYC Central Bank Di
Computation of capital gains for purposes of section 67(5).
Rule breakdown
48. For the purposes of Schedule VIII [Table: Sl. No. 1. D(d)], section 66(32), section 146(5)(a)(ii)(B), sections 185, 186 and 188, the other electronic modes of payment shall be the following:— (a) Credit card; (b) Debit card; (c) Net banking; (d) IMPS (Immediate Payment Service); (e) UPI (Unified
Computation of capital gains for purposes of section 67(5).
Key takeaways
Definitions Clear
Terms ki sahi samajh compliance aur proceedings ke liye zaroori hai.
- Un-defined terms Act ke definitions se le jayein
- Interpretation context ke according vary kar sakti 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
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.
Is rule ke under define kiye gaye terms kya hain?
Is rule ke under Income-tax Act, 2025 ke relevant provisions ke liye relevant terms aur unka meaning diya gaya 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.