Rule 62: in column B of the following table shall be obtained from the specialists as mentioned in the corres
Is rule Income-tax Act, 2025 ke provisions ko implement karne ke liye banaya gaya hai. Isme in column b of the following table shall be obtained from the specialists as mentioned in the corresponding column c the ki vidhi aur sharten samjhai gayi hain.
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Bare law
Rule 62 - in column B of the following table shall be obtained from the specialists as mentioned in the corresponding column C the
62. (1) For the purposes of claiming deduction under section 128, the prescription for medical treatment in respect of eligible diseases or ailments mentioned in column B of the following table shall be obtained from the specialists as mentioned in the corresponding column C thereof: TABLE Sl. No. Eligible diseases or ailments Specialists for purpose of issuing prescription A B C
Rule breakdown
62. (1) For the purposes of claiming deduction under section 128, the prescription for medical treatment in respect of eligible diseases or ailments mentioned in column B of the following table shall be obtained from the specialists as mentioned in the corresponding column C thereof: TABLE Sl. No. E
Key takeaways
Legal Provision
Yeh rule section 128 ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 128 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 128 ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 128 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 128 ke liye kya hai?
Yeh rule section 128 ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.