Rule 79: The person who is liable to tax
Is rule section 165(2) ke under income compute karne ke tareeke define karta hai. Income chargeability, deductions, aur exemptions ke calculation me yeh method follow hoga.
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Bare law
Rule 79 - The person who is liable to tax
79. (1) For the purposes of section 165(2), the arm's length price in relation to an international transaction or a specified domestic transaction shall be determined by any of the following methods provided in this sub-rule, being the most appropriate method, in the manner specified therein. (a) comparable uncontrolled price method, by which, — (i) the price charged or paid for property transferred or services provided in a comparable uncontrolled transaction, or a number of such transactions,
(iii) the net profit margin referred to in sub-clause (ii) arising in comparable uncontrolled transactions is adjusted to take into account the differences, if any, between the international transaction or the specified domestic transaction and the comparable uncontrolled transactions, or between the enterprises entering into such transactions, which could materially affect the amount of net profit margin in the open market; (iv) the net profit margin realised by the enterprise and referred to i
Most appropriate method.
Rule breakdown
79. (1) For the purposes of section 165(2), the arm's length price in relation to an international transaction or a specified domestic transaction shall be determined by any of the following methods provided in this sub-rule, being the most appropriate method, in the manner specified therein. (a) co
(iii) the net profit margin referred to in sub-clause (ii) arising in comparable uncontrolled transactions is adjusted to take into account the differences, if any, between the international transaction or the specified domestic transaction and the comparable uncontrolled transactions, or between th
Most appropriate method.
Key takeaways
Legal Provision
Yeh rule section 165(2) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 165(2) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Computation Method
Income ya value ka calculation is rule ke under diye gaye formula/method se hi karna chahiye.
- Calculation errors se disputes ho sakte hain
- Documentation of computation rakhni chahiye
- CA se verify karwa lein
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 165(2) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 165(2) 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.
Income ka calculation kaise karna hai?
Rule me section 165(2) ke under income compute karne ki specific formula ya methodology di gayi hai. Use follow karne se accurate tax liability determine hoti hai.
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.