rule 194 of income tax rules 2026 pdf Archives - Tax Heal https://www.taxheal.com/tag/rule-194-of-income-tax-rules-2026-pdf Complete Guide for Income Tax and GST in India Tue, 28 Apr 2026 06:19:56 +0000 en-US hourly 1 https://wordpress.org/?v=7.1.3 RULE 194 INCOME-TAX RULES 2026 Declaration under section 375. https://www.taxheal.com/rule-194-income-tax-rules-2026.html Fri, 03 Apr 2026 14:13:27 +0000 https://www.taxheal.com/?p=120733 RULE 194 INCOME-TAX RULES 2026 Declaration under section 375. 194. (1) The declaration referred to in section 375(1) shall be in Form No. 117, and shall be verified in the manner indicated therein. (2) The declaration and the verification referred to in sub-rule (1) shall be signed by the person specified in rule 167(3). (3) The… Read More »

]]> RULE 194 INCOME-TAX RULES 2026

Declaration under section 375.

194. (1) The declaration referred to in section 375(1) shall be in Form No. 117, and shall be verified in the manner indicated therein.

(2) The declaration and the verification referred to in sub-rule (1) shall be signed by the person specified in rule 167(3).

(3) The declaration referred to in sub-rule (1) shall, —

(a) in a case where it is furnished to the Joint Commissioner (Appeals) or the Commissioner (Appeals), be in duplicate; and
(b) in a case where it is furnished to the Appellate Tribunal, be in triplicate.

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RULE 194 INCOME-TAX RULES 2026 Declaration under section 375.

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