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)
Permanent Account Number application: Aadhaar linkage deems application; specified forms, document proof, timelines and verification procedures govern issuance. Application for allotment of a Permanent Account Number must be made in Form 49A or 49AA (or prescribed common form) to the Assessing Officer having PAN-allotment authority or jurisdiction. The rule sets specific triggers and deadlines for application, prescribes documentary proof requirements by applicant category (individuals, HUFs, companies, firms, trusts, foreign entities), integrates Aadhaar as a deemed application or alternative to documentary proof with authentication, provides for fees for late Aadhaar intimation, and assigns the systems authority responsibility for secure formats, verification procedures and data archival.
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.
Permanent Account Number application: Aadhaar linkage deems application; specified forms, document proof, timelines and verification procedures govern issuance.
Application for allotment of a Permanent Account Number must be made in Form 49A or 49AA (or prescribed common form) to the Assessing Officer having PAN-allotment authority or jurisdiction. The rule sets specific triggers and deadlines for application, prescribes documentary proof requirements by applicant category (individuals, HUFs, companies, firms, trusts, foreign entities), integrates Aadhaar as a deemed application or alternative to documentary proof with authentication, provides for fees for late Aadhaar intimation, and assigns the systems authority responsibility for secure formats, verification procedures and data archival.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
