Rule 6: "Commercial vehicle" means "heavy goods vehicle", "heavy passenger motor vehicle", "light motor vehi
Is rule section 2(101)(c)(D) ke under income compute karne ke tareeke define karta hai. Income chargeability, deductions, aur exemptions ke calculation me yeh method follow hoga.
On this page
Bare law
Rule 6 - "Commercial vehicle" means "heavy goods vehicle", "heavy passenger motor vehicle", "light motor vehicle", "medium goods
6. (1) For the purposes of section 2(101)(c)(D), the period for which such capital asset is held by an assessee, shall be determined in accordance with the provisions of this rule. (2) For the capital asset mentioned in column B of the Table below, the period for which the capital asset is held by the assessee shall be determined in accordance with column C thereof: TABLE Sl. No. Nature of Assets Period of holding A B C
Rule breakdown
6. (1) For the purposes of section 2(101)(c)(D), the period for which such capital asset is held by an assessee, shall be determined in accordance with the provisions of this rule. (2) For the capital asset mentioned in column B of the Table below, the period for which the capital asset is held by t
Key takeaways
Legal Provision
Yeh rule section 2(101)(c)(D) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 2(101)(c)(D) 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 2(101)(c)(D) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 2(101)(c)(D) 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 2(101)(c)(D) 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.