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 applications follow prescribed forms, identity documents, timelines, and Aadhaar-linked simplified filing rules. Application for allotment of a Permanent Account Number must be made in Form No. 49A or 49AA, or through a notified common application form. Persons with Aadhaar who have furnished, intimated or quoted Aadhaar in lieu of PAN are deemed to have applied and need not submit a separate application or documents. The rule also prescribes filing authorities, application timelines, documentary proof for different categories of applicants, Aadhaar intimation requirements, and system-level standards for secure capture, verification, transmission, archival and retrieval of PAN-related data.
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 applications follow prescribed forms, identity documents, timelines, and Aadhaar-linked simplified filing rules.
Application for allotment of a Permanent Account Number must be made in Form No. 49A or 49AA, or through a notified common application form. Persons with Aadhaar who have furnished, intimated or quoted Aadhaar in lieu of PAN are deemed to have applied and need not submit a separate application or documents. The rule also prescribes filing authorities, application timelines, documentary proof for different categories of applicants, Aadhaar intimation requirements, and system-level standards for secure capture, verification, transmission, archival and retrieval of PAN-related data.
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