Act vs.rules


05 July 2016 Whats the difference between the Act and the rules??

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.

05 July 2016 Friend, simply we can say Act says what to do and Rules say how to do ....


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