Rule 53: under sub-rule (3), whichever is higher.
Is rule section 77(3)(b) ke under income ka calculation kaise karna hai, iske tareeke detail kiye gaye hain. Computation errors se disputes ho sakte hain.
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Bare law
Rule 53 - under sub-rule (3), whichever is higher.
53. (1) For the purposes of section 77(3)(b), the fair market value of the capital assets shall be the FMV1 determined under sub-rule (2) or FMV2 determined under sub-rule (3), whichever is higher. (2) The FMV1 shall be the fair market value of the capital assets transferred by way of slump sale determined in accordance with the formula— A+B+C+D – L, Where, A = book value of all the assets (other than jewellery, artistic work, shares, securities and immovable property) as appearing in the books
Form of report of an accountant in respect of slump sale.
Rule breakdown
53. (1) For the purposes of section 77(3)(b), the fair market value of the capital assets shall be the FMV1 determined under sub-rule (2) or FMV2 determined under sub-rule (3), whichever is higher. (2) The FMV1 shall be the fair market value of the capital assets transferred by way of slump sale det
Form of report of an accountant in respect of slump sale.
Key takeaways
Legal Provision
Yeh rule section 77(3)(b) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 77(3)(b) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Computation Method
Income ya value ka calculation is rule ke under diye gaye formula/method se hi karna chahiye.
- Calculation errors se disputes ho sakte hain
- Documentation of computation rakhni chahiye
- CA se verify karwa lein
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 77(3)(b) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 77(3)(b) 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.
Income ka calculation kaise karna hai?
Rule me section 77(3)(b) ke under income compute karne ki specific formula ya methodology di gayi hai. Use follow karne se accurate tax liability determine hoti 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.