Part DCA - Safe 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)
Income-tax gradation list ranks districts by weighted socio-economic and industrial indices under Income-tax Rules for administrative assessment. Income-tax gradation list under the Income-tax Rules, 1962 presents districtwise percentages of all India averages for specified financial, infrastructural and industrial indicators, applies fixed weights to those indicators, and records an all India weighted index and a computed total weighted index per district to enable cross district comparison; schedule annotations indicate districts with no industry and entries where data is not available.
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Provisions expressly mentioned in the judgment/order text.
Income-tax gradation list ranks districts by weighted socio-economic and industrial indices under Income-tax Rules for administrative assessment.
Income-tax gradation list under the Income-tax Rules, 1962 presents districtwise percentages of all India averages for specified financial, infrastructural and industrial indicators, applies fixed weights to those indicators, and records an all India weighted index and a computed total weighted index per district to enable cross district comparison; schedule annotations indicate districts with no industry and entries where data is not available.
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