Rule 73: tax year during which the income is paid or credited or distributed and the statement to the recipie
Is rule Income-tax Rules, 2026 ka ek important provision hai jo tax year during which the income is paid or credited or distributed and the statement to the recipient of income shall b ke barre mein batata hai. section 157(1) ke under yeh rule applicable hai.
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Bare law
Rule 73 - tax year during which the income is paid or credited or distributed and the statement to the recipient of income shall b
73. (1) Where, the total income of an assessee for any tax year (referred to as the relevant tax year in this rule) is assessed at a rate higher than the rate at which it would otherwise have been assessed, on account of receipts in relevant tax year as specified in column B of the following Table, the relief admissible under section 157(1) shall be as specified in column C thereof:— TABLE Sl. No. Receipts Relief A B C
Rule breakdown
73. (1) Where, the total income of an assessee for any tax year (referred to as the relevant tax year in this rule) is assessed at a rate higher than the rate at which it would otherwise have been assessed, on account of receipts in relevant tax year as specified in column B of the following Table,
Key takeaways
Legal Provision
Yeh rule section 157(1) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 157(1) 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 157(1) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 157(1) 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 157(1) ke liye kya hai?
Yeh rule section 157(1) ke provisions ke under delegated rules banati hai jo Income-tax Rules, 2026 ke part hain.