Rule 64: or institution —
Is rule section 133(1)(a)(xxiv), section 133(7)(e) ke under notification ya approval ke liye apply karne ki vidhi aur sharten batati hai.
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Bare law
Rule 64 - or institution —
64. (1) In specifying an association or institution for notification under section 133(1)(a)(xxiv), the Central Government shall satisfy itself that such association or institution — (a) has as its object the control, supervision, regulation or encouragement in India of the games or sports notified under section 133(7)(e); (b) has a proven record of dedication to the development of infrastructure or promotion of sports or games for at least a period of three years; (c) does not distribute any pa
Conditions for claim for deduction under section 134.
Rule breakdown
64. (1) In specifying an association or institution for notification under section 133(1)(a)(xxiv), the Central Government shall satisfy itself that such association or institution — (a) has as its object the control, supervision, regulation or encouragement in India of the games or sports notified
Conditions for claim for deduction under section 134.
Key takeaways
Legal Provision
Yeh rule section 133(1)(a)(xxiv), section 133(7)(e) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 133(1)(a)(xxiv), section 133(7)(e) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Approval Process
Competent authority se approval lena compulsory hai. Application complete documents ke saath deni chahiye.
- Incomplete application reject ho sakti hai
- Approving authority ke instructions follow karein
- Approval ke sharton ko follow karna chahiye
Documentation
Proper documentation maintain karna chahiye.
- Records safe rakhne chahiye
- IT Department ki inquiry ke time available karne chahiye
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 133(1)(a)(xxiv), section 133(7)(e) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 133(1)(a)(xxiv), section 133(7)(e) 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.
Approval ke liye kya documents chahiye?
Prescribed form mein required details aur supporting documents ke saath application competent authority ko deni chahiye.
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.