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 collected at source credit rules govern transfer, apportionment, and verification based on collection information and return claims. Credit for tax collected at source is given to the person from whom tax is collected, on the basis of information furnished by the collector. Where income is assessable in the hands of another person, credit is given to that other person on the basis of a declaration by the collectee, and the collector must report the collection and issue the certificate in that person's name. Credit is allowed for the relevant assessment year and, where a lease or licence spans multiple years, apportioned proportionately across those years.
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 collected at source credit rules govern transfer, apportionment, and verification based on collection information and return claims.
Credit for tax collected at source is given to the person from whom tax is collected, on the basis of information furnished by the collector. Where income is assessable in the hands of another person, credit is given to that other person on the basis of a declaration by the collectee, and the collector must report the collection and issue the certificate in that person's name. Credit is allowed for the relevant assessment year and, where a lease or licence spans multiple years, apportioned proportionately across those years.
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