Rule 50: asset remaining with the specified entity in the manner provided in this rule.
Is rule specific proceedings ke dauran follow karne wali systematic process define karta hai. section 72(5), section 67(10) ke under yeh steps mandatory hain.
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Bare law
Rule 50 - asset remaining with the specified entity in the manner provided in this rule.
50. (1) For the purposes of section 72(5), the amount chargeable to income-tax as income of specified entity under section 67(10), shall be attributed to capital asset remaining with the specified entity in the manner provided in this rule. (2) Where the aggregate of the value of money and the fair market value of the capital asset received by the specified person from the specified entity, in excess of balance in his capital account, chargeable to tax under section 67(10) relates to revaluation
Other conditions required to be fulfilled by the original fund.
Rule breakdown
50. (1) For the purposes of section 72(5), the amount chargeable to income-tax as income of specified entity under section 67(10), shall be attributed to capital asset remaining with the specified entity in the manner provided in this rule. (2) Where the aggregate of the value of money and the fair
Other conditions required to be fulfilled by the original fund.
Key takeaways
Legal Provision
Yeh rule section 72(5), section 67(10) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 72(5), section 67(10) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Step-by-Step Process
Isme diye gaye procedural steps ko sequence mein follow karna chahiye.
- Koi bhi step skip nahi karni chahiye
- Documents properly arrange karein
- Timely filing se problems avoid ho jati 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
FAQs
Is rule section 72(5), section 67(10) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 72(5), section 67(10) 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.
Is process ko follow karne ke liye kya chahiye?
Rule mein diye gaye procedural steps ko sequence mein follow karna chahiye. Sahi documents aur timely action se proceedings smoothly complete ho jati hain.
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.