RULE 230 INCOME-TAX RULES 2026 Refund claim under section 434. 230. A claim for refund under section 434 shall be made in Form No. 160, by the claimant himself or through a duly authorised agent, and shall be accompanied by a copy of an agreement or other arrangement referred to in section 434. ****************************** Your Queries… Read More »
RULE 229 INCOME-TAX RULES 2026 Production of certificate under section 420. 229. (1) Any person leaving India shall, at the request of any Customs Officer, produce to him for examination, the tax clearance certificate or the exemption certificate, as the case may be. **************************** Your Queries Solved rule 229 of income tax rules 2026, Read more… Read More »
RULE 228 INCOME TAX RULES 2026 RULE 228 INCOME TAX RULES 2026 Forms and certificates for the purposes of section 420. 228. (1) An undertaking to be furnished to the prescribed authority by a person not domiciled in India from the persons referred to in clause (i) or (ii) of the longline in section 420(1), as… Read More »
RULE 227 INCOME-TAX RULES 2026 Prescribed authority for tax clearance certificates under section 420. 227. (1) For the purposes of section 420(1), the prescribed authority shall be the Chief Commissioner of Income-tax or the Director-General of Income-tax, as the case may be, who has jurisdiction over the persons not domiciled in India or any other income-tax… Read More »
RULE 226 INCOME-TAX RULES 2026 Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413. 226. (1) The Chief Commissioner of Income-tax or the Commissioner of Income-tax may, by general or special order in writing, authorise a Tax Recovery Officer to exercise or perform the powers and functions… Read More »
RULE 225 INCOME-TAX RULES 2026 RULE 225 INCOME-TAX RULES 2026 225. Procedure for recovery of tax for the purposes of sections 413 and 475. (1) Definitions: In this rule, unless the context otherwise requires,— (a) “certificate”, except in sub-rules (7), (44), (65) and (66)(b), means the certificate drawn up by the Tax Recovery Officer under section 413 in… Read More »
RULE 224 INCOME-TAX RULES 2026 Form of statement under section 413 or section 414. 224. A statement under section 413 or section 414 shall be drawn up by the Tax Recovery Officer in Form No. 153. *********************************************** Your Queries Solved rule 224 of income tax rules 2026, Read more Income Tax Act 2025 INCOME TAX RULES… Read More »
RULE 223 INCOME-TAX RULES 2026 Estimate of advance tax under section 407(8). 223. The intimation, which an assessee has to send to the Assessing Officer under section 407(8), shall be in Form No. 152. ************************************************ Your Queries Solved rule 223 of income tax rules 2026, Read more Income Tax Act 2025 INCOME TAX RULES 2026 … Read More »
RULE 222 INCOME-TAX RULES 2026 Notice of demand under section 289. 222. Irrespective of anything contained in rule 179, the notice of demand under section 289 to be served upon the assessee in pursuance of an order under section 407, shall be in Form No. 151. ******************************************** Your Queries Solved rule 222 of income tax rules… Read More »
RULE 221 INCOME-TAX RULES 2026 Form for furnishing certificate of accountant under section 398(2) for person responsible for deduction or collection of tax as per section 394(1) [Table: Sl. Nos. 1 to 5 and 9] not to be deemed to be an assessee in default. 221. (1) The certificate from an accountant, as defined in section… Read More »