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Income-tax Rules, 2026 | Rule 108 of 333

Rule 108 - Preliminary processing of application

Reviewed by CA Nikhil Gupta · Last reviewed 29 August 2026

Local extract available Legacy mapping: 10K

108Rule number
1609Local text characters
1Linked Forms

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Source and status control

Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

Currentness control: Base Rules effective 1 April 2026. Check later amendments, corrigenda and portal implementation before action.

Local statutory extract - official source controls

Rule text held in the production corpus

Preliminary processing of application. 108. (1) Application filed in Form No. 51 shall be complete in all respects and accompanied by requisite documents. (2) The Principal Chief Commissioner of Income-tax (International Taxation), in the case of a unilateral agreement, and the competent authority of India, in the case of a bilateral or multilateral agreement, shall serve a deficiency letter on the applicant, if— (a) any defect is noticed in the application in Form No. 51; or (b) any relevant document is not attached thereto; or (c) the application is not in accordance with the understanding reached in pre-filing consultation referred to in rule 105. (3) The deficiency letter in sub-rule (2) shall be served on the applicant within one month from the end of the month in which the application has been received. (4) The applicant shall remove the deficiency or modify the application within a period of thirty days from the date of receipt of the deficiency letter. (5) The Principal Chief Commissioner of Income-tax (International Taxation) or the competent authority of India, as the case may be, on being satisfied, may pass an order providing that the application shall not be allowed to be proceeded with, if the application is defective and the defect is not removed by the applicant in accordance with sub-rule (4). (6) The order referred to in sub-rule (5) shall be passed after providing a reasonable opportunity of being heard to the applicant. (7) In a case where an application is not allowed to be proceeded with under sub-rule (5), the fee paid by the applicant shall be refunded.

Local extract SHA-256: 498cd9be28df211bae901992f251b36d54144cf8b3181ea32114ce4cd7026cc6. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

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Related sections

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Related Forms

Form 51

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Official starting point
www.incometaxindia.gov.in

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