Part DCASafe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC )
Annuity deposit estimation rule removed, eliminating a specific procedural requirement under the income-tax regulatory framework. Rule 48C of the Income-tax Rules, 1962 prescribed a procedural mechanism for the estimation of annuity deposits for assessment purposes; the provision was ... Summary
Annuity deposit estimation rule removed, eliminating a specific procedural requirement under the income-tax regulatory framework.
Rule 48C of the Income-tax Rules, 1962 prescribed a procedural mechanism for the estimation of annuity deposits for assessment purposes; the provision was later removed by subsequent amending rules, reflecting a legislative change in the regulatory treatment of annuity deposit estimation and evidencing prior amendment history.
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