Rule 5: kilovolts
Is rule section 2(92) ke under approval ya registration lene ki procedure batata hai. Competent authority, form details, aur required conditions isme mention kiye gaye hain.
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Bare law
Rule 5 - kilovolts
5. (1) An application for notification of a stock exchange as a recognised stock exchange for the purposes of section 2(92) may be made to the Member (Income Tax), Central Board of Direct Taxes, New Delhi. (2) The application referred to in sub-rule (1) shall be accompanied with the following documents:— (a) approval granted by the Securities and Exchange Board of India for trading in derivatives; (b) up-to-date rules, bye-laws and trading regulations of the stock exchange; (c) confirmation rega
Method of determination of period of holding of capital assets in certain cases.
Rule breakdown
5. (1) An application for notification of a stock exchange as a recognised stock exchange for the purposes of section 2(92) may be made to the Member (Income Tax), Central Board of Direct Taxes, New Delhi. (2) The application referred to in sub-rule (1) shall be accompanied with the following docume
Method of determination of period of holding of capital assets in certain cases.
Key takeaways
Legal Provision
Yeh rule section 2(92) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 2(92) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Approval Process
Competent authority se approval lena compulsory hai. Application complete documents ke saath deni chahiye.
- Incomplete application reject ho sakti hai
- Approving authority ke instructions follow karein
- Approval ke sharton ko follow 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 2(92) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 2(92) 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.
Approval ke liye kya documents chahiye?
Prescribed form mein required details aur supporting documents ke saath application competent authority ko deni 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.