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 )
Prescribed income-tax authority means an officer not below Income-tax Officer authorised to act under the relevant proviso. The prescribed income-tax authority under the second proviso to clause (i) of sub-section (1) of section 142 is an income-tax authority not below the rank ... Summary
Prescribed income-tax authority means an officer not below Income-tax Officer authorised to act under the relevant proviso.
The prescribed income-tax authority under the second proviso to clause (i) of sub-section (1) of section 142 is an income-tax authority not below the rank of Income-tax Officer authorised by the Central Board of Direct Taxes to act in that capacity for the purposes of that clause.
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