RULE 193 INCOME-TAX RULES 2026 Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362. 193. (1) An appeal under section 362(1) or (2) to the Appellate Tribunal shall be made in Form No. 115, and where the appeal is made by the assessee, the form of appeal, the grounds of appeal and… Read More »
RULE 192 INCOME-TAX RULES 2026 RULE 192 INCOME-TAX RULES 2026 Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x). 192. (1) The appellant shall not be entitled to produce before the Joint Commissioner (Appeals) or the Commissioner (Appeals), any evidence, whether oral or documentary, other than the evidence produced by him… Read More »
RULE 191 INCOME-TAX RULES 2026 Mode of service of any order referred to in section 358(3)(b). 191. (1) The intimation of any order referred to in section 358(3)(b), shall be served in the same manner as is laid down in section 501 for the service of a notice or requisition. (2) Any other order, not being… Read More »
RULE 190 INCOME-TAX RULES 2026 RULE 190 INCOME-TAX RULES 2026 Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1). 190. (1) For the purposes of section 354(1)(e) or (f), the prescribed Income Tax Authority shall be the Director General of Income-tax (Systems). (2) Statement of particulars, required to be… Read More »
RULE 189 INCOME-TAX RULES 2026 RULE 189 INCOME-TAX RULES 2026 Method of valuation for the purposes of computing fair market value of assets and liabilities under section 352(2) for accreted income. 189. (1) For the purposes of section 352(2), the aggregate fair market value of the total assets of the specified person, shall be the aggregate… Read More »
RULE 188 INCOME-TAX RULES 2026 Report of audit in case of registered non-profit organisations under section 348. 188. The report of the audit of the accounts, required to be furnished under section 348, shall be furnished in Form No. 112, one month prior to the due date of furnishing the return of income under section 263(1).… Read More »
TDS on Professionals w.e.f 01.4.2026 as per New Income Tax Rules 2026 Under the Income-tax Act, 2025, effective from April 1, 2026, the provisions for Tax Deducted at Source (TDS) on payments to professionals and technical service providers have been consolidated under Section 393(1). This replaces the erstwhile Sections 194J and 194M of the old… Read More »
RULE 187 INCOME-TAX RULES 2026 RULE 187 INCOME-TAX RULES 2026 Books of account and other documents to be kept and maintained by a registered non-profit organisation. 187. (1) Every registered non-profit organisation which is required to keep and maintain books of account and other documents under section 347 shall keep and maintain the following: — (a)… Read More »
RULE 186 INCOME-TAX RULES 2026 Application under section 342(5) for change of purpose for which income has been accumulated or set apart. 186. (1) Where a registered non-profit organisation has accumulated or set apart any part of its regular income in accordance with the provisions of section 342(1), it may request the Assessing Officer for the… Read More »
RULE 185 INCOME-TAX RULES 2026 Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income. 185. (1) The statement to be furnished to the Assessing Officer under section 342(1) shall be furnished in Form No. 109 on or before the due date specified under section… Read More »