Rule 77: For the purpose of this rule and rules 78 to 84,— (a) "associated enterprise" shall have the meaning
Is rule section 162, section 173(b) ke under use hone wale key terms aur unke meaning explain karta hai. Correct interpretation tax proceedings ke liye zaroori hai.
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Bare law
Rule 77 - For the purpose of this rule and rules 78 to 84,— (a) "associated enterprise" shall have the meaning assigned to it in section 162; (b) "enterprise" shall have the meaning assigned to it in section 173(b) and shall, for the purposes of a specified do
77. For the purpose of this rule and rules 78 to 84,— (a) "associated enterprise" shall have the meaning assigned to it in section 162; (b) "enterprise" shall have the meaning assigned to it in section 173(b) and shall, for the purposes of a specified domestic transaction, include a unit, or an enterprise, or an undertaking or a business of a person who undertakes such transaction; (c) "property" includes goods, articles or things and intangible property; (d) "services" include financial service
Other method for determination of arm's length price.
Rule breakdown
77. For the purpose of this rule and rules 78 to 84,— (a) "associated enterprise" shall have the meaning assigned to it in section 162; (b) "enterprise" shall have the meaning assigned to it in section 173(b) and shall, for the purposes of a specified domestic transaction, include a unit, or an ente
Other method for determination of arm's length price.
Key takeaways
Legal Provision
Yeh rule section 162, section 173(b) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 162, section 173(b) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Definitions Clear
Terms ki sahi samajh compliance aur proceedings ke liye zaroori hai.
- Un-defined terms Act ke definitions se le jayein
- Interpretation context ke according vary kar sakti hai
Scope of Terms
Is rule ke under define kiye gaye terms section 162, section 173(b) ke under apply honge.
- Definitions uniform interpretation ke liye hai
- Disputes avoid karne ke liye sahi meaning use karein
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 162, section 173(b) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 162, section 173(b) 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.
"associated enterprise" ka matlab kya hai?
"associated enterprise" ka matlab Income-tax Rules, 2026 ke under isi rule mein define kiya gaya hai. Proper understanding ke liye rule ke text refer karein.
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.