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)
Non-application of Chapter VIIC: specified provisions ceased to apply to assessments from the notified assessment year onward. Non-application of the provisions of Chapter VIIC: the Part does not apply in respect of any assessment for the assessment year commencing on the first day of April, 2010 or any subsequent assessment year, thereby excluding those Chapter VIIC obligations from applicability under the Income-tax Rules, 1962 for the notified assessment period and thereafter.
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.
Non-application of Chapter VIIC: specified provisions ceased to apply to assessments from the notified assessment year onward.
Non-application of the provisions of Chapter VIIC: the Part does not apply in respect of any assessment for the assessment year commencing on the first day of April, 2010 or any subsequent assessment year, thereby excluding those Chapter VIIC obligations from applicability under the Income-tax Rules, 1962 for the notified assessment period and thereafter.
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