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Act vs.rules

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(Querist)
05 July 2016 Whats the difference between the Act and the rules??
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Amol S Joglekar

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Amol S Joglekar (Expert)
05 July 2016 act contains the bare act. The provision as to a particular section are put into methods/ forms in RULES.
Act say....return shall be filed before such and such date
Rule gives the form...say ITR1, ITR2 etc. in which the return is to be filed.
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CA ANILKUMAR B.COM FCA DISA

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CA ANILKUMAR B.COM FCA DISA (Expert)
05 July 2016 Friend, simply we can say Act says what to do and Rules say how to do ....
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