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)
Accountant certificate in Form 26A must follow prescribed procedures, formats and verification standards for tax deduction compliance. The accountant's certificate under the first proviso to section 201(1) is to be furnished in Form 26A to the Director General of Income-tax (Systems) or an authorised person, in accordance with the prescribed procedures, formats and standards. The Director General of Income-tax (Systems) must specify the procedures, formats and standards for furnishing and verification of Form 26A and administer that process on a day-to-day basis.
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.
Accountant certificate in Form 26A must follow prescribed procedures, formats and verification standards for tax deduction compliance.
The accountant's certificate under the first proviso to section 201(1) is to be furnished in Form 26A to the Director General of Income-tax (Systems) or an authorised person, in accordance with the prescribed procedures, formats and standards. The Director General of Income-tax (Systems) must specify the procedures, formats and standards for furnishing and verification of Form 26A and administer that process on a day-to-day basis.
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