Rule 76: Unit holder.
Is rule specific proceedings ke dauran follow karne wali systematic process define karta hai. Income-tax Act ke provisions ke under yeh steps mandatory hain.
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Bare law
Rule 76 - Unit holder.
76. (1) An assessee, being a resident shall be allowed a credit for the amount of any foreign tax paid by him in a country or specified territory outside India, by way of deduction or otherwise, in the tax year in which the income corresponding to such tax has been offered to tax or assessed to tax in India, in the manner and to the extent as specified in this rule. (2) In a case, where income on which foreign tax has been paid or deducted, is offered to tax in more than one tax year, credit of
(17) Form No. 45 shall be verified by an accountant defined in section 515(3)(b) in a case, where Form No. 44 filed for the relevant tax year was required to be verified by an accountant under sub-rule (16). (18) For the purposes of this rule the expression, "telegraphic transfer buying rate" shall have the meaning assigned to it in rule 207.
Meaning of expressions used in determination of arm's length price.
Rule breakdown
76. (1) An assessee, being a resident shall be allowed a credit for the amount of any foreign tax paid by him in a country or specified territory outside India, by way of deduction or otherwise, in the tax year in which the income corresponding to such tax has been offered to tax or assessed to tax
(17) Form No. 45 shall be verified by an accountant defined in section 515(3)(b) in a case, where Form No. 44 filed for the relevant tax year was required to be verified by an accountant under sub-rule (16). (18) For the purposes of this rule the expression, "telegraphic transfer buying rate" shall
Meaning of expressions used in determination of arm's length price.
Key takeaways
Step-by-Step Process
Isme diye gaye procedural steps ko sequence mein follow karna chahiye.
- Koi bhi step skip nahi karni chahiye
- Documents properly arrange karein
- Timely filing se problems avoid ho jati 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 Income-tax Act, 2025 ke under kaise aata hai?
Is rule Income-tax Rules, 2026 ke under framed hai jo Income-tax Act, 2025 ke provisions implement karti 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.
Is process ko follow karne ke liye kya chahiye?
Rule mein diye gaye procedural steps ko sequence mein follow karna chahiye. Sahi documents aur timely action se proceedings smoothly complete ho jati hain.
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.