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)
District gradation by weighted financial, infrastructural and industrial indicators under the Income-tax Rules appendix. All India gradation list under Appendix III of the Income-tax Rules, 1962 classifies districts by a total weighted index derived from financial, infrastructural and industrial indicators. The indicators include per capita credit, per capita deposit, urbanisation percentage, phones per 1,000 population, per capita power, road length per 100 sq. kms., factory workers per 1,000 population and per capita GVA from manufacturing, each assigned specified weights. The list arranges districts in ascending order of their computed index. << indicates no-industry districts and NA denotes data not available.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
District gradation by weighted financial, infrastructural and industrial indicators under the Income-tax Rules appendix.
All India gradation list under Appendix III of the Income-tax Rules, 1962 classifies districts by a total weighted index derived from financial, infrastructural and industrial indicators. The indicators include per capita credit, per capita deposit, urbanisation percentage, phones per 1,000 population, per capita power, road length per 100 sq. kms., factory workers per 1,000 population and per capita GVA from manufacturing, each assigned specified weights. The list arranges districts in ascending order of their computed index. << indicates no-industry districts and NA denotes data not available.
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