Rule 58: in the nature referred to in column C, subject to satisfaction of the conditions specified in column
Is rule Income-tax Rules, 2026 ka ek important provision hai jo in the nature referred to in column c, subject to satisfaction of the conditions specified in column d thereof ke barre mein batata hai. section 92(2)(m) ke under yeh rule applicable hai.
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Bare law
Rule 58 - in the nature referred to in column C, subject to satisfaction of the conditions specified in column D thereof
58. (1) The provisions of section 92(2)(m) shall not apply to class of persons referred to in column B of the following Table, where such persons receive assets in the nature referred to in column C, subject to satisfaction of the conditions specified in column D thereof: TABLE S. No. Class of persons Nature of Asset Conditions A B C D 1 Resident of an unauthorised colony in the National Capital Territory of Delhi Any immovable property being land or building, or both Where the Central Governmen
Computation of income chargeable to tax under section 92(2)(l)
Rule breakdown
58. (1) The provisions of section 92(2)(m) shall not apply to class of persons referred to in column B of the following Table, where such persons receive assets in the nature referred to in column C, subject to satisfaction of the conditions specified in column D thereof: TABLE S. No. Class of perso
Computation of income chargeable to tax under section 92(2)(l)
Key takeaways
Legal Provision
Yeh rule section 92(2)(m) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 92(2)(m) ke under yeh rule framed hai
- Amendment time to time ho sakte 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
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 section 92(2)(m) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 92(2)(m) 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.
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.
Yeh rule section 92(2)(m) ke liye kya hai?
Yeh rule section 92(2)(m) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.