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)
Tax deducted at source credit rules govern allocation, timing, and verification for the person entitled to claim the credit. Credit for tax deducted at source and paid to the Central Government is allowed to the person to whom payment is made or credit is given, on the basis of deduction information furnished by the deductor. Where the income is assessable in the hands of another person, credit is given to that other person if the deductee files the required declaration and the deductor reports the deduction in that person's name. Credit is allowed for the assessment year in which the income is assessable, or apportioned across years where income is assessable over more than one year.
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.
Tax deducted at source credit rules govern allocation, timing, and verification for the person entitled to claim the credit.
Credit for tax deducted at source and paid to the Central Government is allowed to the person to whom payment is made or credit is given, on the basis of deduction information furnished by the deductor. Where the income is assessable in the hands of another person, credit is given to that other person if the deductee files the required declaration and the deductor reports the deduction in that person's name. Credit is allowed for the assessment year in which the income is assessable, or apportioned across years where income is assessable over more than one year.
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