Rule 66: tax year for which the deduction is claimed shall be audited by an accountant as defined in section
Is rule section 515(3)(b), section 63 ke under relevant provisions cover karta hai. Proper understanding iske under diye gaye instructions se tax compliance manage ho jati hai.
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Bare law
Rule 66 - tax year for which the deduction is claimed shall be audited by an accountant as defined in section 515(3)(b), before th
66. (1) For the purposes of claiming deduction under sections 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144, the accounts of the eligible business for the tax year for which the deduction is claimed shall be audited by an accountant as defined in section 515(3)(b), before the specified date referred to in section 63 and the assessee shall furnish by that date the report of such audit duly signed and verified by such accountant. (2) The report of the audit of the accounts of an assessee, wh
Rule breakdown
66. (1) For the purposes of claiming deduction under sections 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144, the accounts of the eligible business for the tax year for which the deduction is claimed shall be audited by an accountant as defined in section 515(3)(b), before the specified date re
Key takeaways
Legal Provision
Yeh rule section 515(3)(b), section 63 ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 515(3)(b), section 63 ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Penalty Risk
Non-compliance ke under penalty apply ho sakti hai.
- Penalty amount case-by-case depend karta hai
- Early compliance se penalty avoid ho sakti hai
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 515(3)(b), section 63 ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 515(3)(b), section 63 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.
Non-compliance ka kya impact hai?
Rule ke provisions follow nahi karne par penalty, disallowance of claim, ya rejection ho sakta hai. Compliance maintain karna better hai.
Yeh rule section 515(3)(b) ke liye kya hai?
Yeh rule section 515(3)(b) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.