RULE 175 INCOME-TAX RULES 2026 Prescribed authority for issue of notice under section 270(8). 175. The prescribed authority under section 270(8) shall be an income-tax authority not below the rank of an Income-tax Officer, who has been authorised by the Central Board of Direct Taxes to act as in-come-tax authority for the purposes of section 270(8).… Read More »
RULE 174 INCOME-TAX RULES 2026 Day and time for inspection by Valuation Officers, etc., as per section 269(3). 174. (1) For the purposes of section 269(3), on any day except public holidays, at any time between 6 a.m. and 6 p.m., the Valuation Officer, or any engineer, or overseer, or surveyor, or assessor, authorised by him,… Read More »
Section 393(1) Table Sr no 6 Income Tax Act 2025 Section 393(1) Table Sr no 6 Income Tax Act 2025 Section 393(1) Table Sr no 6 Income Tax Act 2025 deals with Payments to contractors, fees for professional and technical services, etc. TABLE FOR PAYMENTS TO RESIDENT 6. Payments to contractors, fees for professional and… Read More »
RULE 173 INCOME-TAX RULES 2026 RULE 173 INCOME-TAX RULES 2026 Jurisdiction of Valuation Officers as per section 2(110) read with section 269. 173. (1) For the purposes of section 2(110) read with section 269, — (a) Regional Valuation Officers shall exercise, within such areas as the Board may direct, general supervision over the work of District… Read More »
RULE 172 INCOME-TAX RULES 2026 RULE 172 INCOME-TAX RULES 2026 Procedure for purposes of determining expenses for audit or inventory valuation. 172. (1) Every Chief Commissioner of Income-tax shall, for the purposes of section 268(5)(i) and (ii), shall maintain a panel of— (a) accountants, out of the persons referred to in section 515(3)(b); and (b) cost… Read More »
RULE 171 INCOME-TAX RULES 2026 Forms for report of audit or inventory valuation under section 268(5). 171. (1) The report of audit of the accounts of an assessee, which is required to be furnished under section 268(5)(i), shall be in Form No. 100. (2) The report of inventory valuation of an assessee, which is required to… Read More »
RULE 170 INCOME-TAX RULES 2026 Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof. 170. The prescribed income-tax authority under section 268(3), for issue of notice under sub-section (1) of the said section, shall be an income-tax authority not below the rank of Income-tax Officer who has been authorised by the… Read More »
RULE 169 INCOME-TAX RULES 2026 Form of verification for furnishing information under section 268(1)(c). 169. The information which a person is required by the Assessing Officer to furnish under section 268(1)(c) shall be verified in the following manner:— “I declare that to the best of my knowledge and belief, the information furnished in the statement/statements is… Read More »
RULE 168 INCOME-TAX RULES 2026 Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9]. 168. (1) For the purpose of verification of return under section 265 [Table: Sl. Nos. 3 and 9], “any other person”, shall be the person appointed by the Adjudicating Authority for discharging the duties… Read More »
RULE 167 INCOME-TAX RULES 2026 RULE 167 INCOME-TAX RULES 2026 Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358. 167. (1) An appeal to the Joint Commissioner (Appeals) or the Commissioner (Appeals) shall be made in Form No. 99. (2) Form No. 99 shall be furnished in the following manner: — (a)… Read More »