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Rule 40A of Income Tax Rules 1962: Claim for Credit

Rule 40A : Claim for credit
(Chapter: VIIA - Tax Credit)

"(1) A claim for credit under section 54A shall be made in Form No. 29A and shall contain the particulars specified therein.

(2) The claim shall be signed, in the case of an individual, by the individual himself, and in the case of a company, by the principal officer thereof.

(3) The claim under sub-rule (1) shall be made to the Income-tax Officer exercising jurisdiction under the Act in the case of the claimant."

Extra Notes for Readers:

- Rule 40A was omitted by the Income Tax (5th Amendment) Rules, 1989, w.e.f. 18th May. 1989

Check at Income Tax Dept. official site for latest version of the Rule.

This page was created/last updated on 17th October 2016.