Rule 92: Jewellery (a) The price which such jewellery would fetch, if sold in the open market on the valuatio
Is rule Income-tax Rules, 2026 ka ek important provision hai jo jewellery (a) the price which such jewellery would fetch, if sold in the open market on the valuation date; or (b) if the jewellery is received by way of purchase from a registered dealer on the valuation date, the invoice value of such jewellery; or ke barre mein batata hai. Income-tax Rules, 2026 ke relevant provisions ke under yeh rule applicable hai.
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Bare law
Rule 92 - Jewellery (a) The price which such jewellery would fetch, if sold in the open market on the valuation date; or (b) if the jewellery is received by way of purchase from a registered dealer on the valuation date, the invoice value of such jewellery; or
92. Jewellery (a) The price which such jewellery would fetch, if sold in the open market on the valuation date; or (b) if the jewellery is received by way of purchase from a registered dealer on the valuation date, the invoice value of such jewellery; or (c) if the jewellery is received by any other mode and its value exceeds Rs. 50,000, the assessee may obtain a report from a registered valuer regarding the price it would fetch, if sold in the open market on the valuation date. 2 Sections 26(2)
Rule breakdown
92. Jewellery (a) The price which such jewellery would fetch, if sold in the open market on the valuation date; or (b) if the jewellery is received by way of purchase from a registered dealer on the valuation date, the invoice value of such jewellery; or (c) if the jewellery is received by any other
Key takeaways
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.
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.