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)
Collection of tax at source certificate must be submitted in Form 27BA under prescribed procedures and verification standards. The certificate under the first proviso to sub section (6A) of section 206C must be furnished in Form 27BA to the Director General of Income tax (Systems) or an authorised person, and must be furnished and verified according to the procedures, formats and standards specified and administered by the Director General of Income tax (Systems).
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.
Collection of tax at source certificate must be submitted in Form 27BA under prescribed procedures and verification standards.
The certificate under the first proviso to sub section (6A) of section 206C must be furnished in Form 27BA to the Director General of Income tax (Systems) or an authorised person, and must be furnished and verified according to the procedures, formats and standards specified and administered by the Director General of Income tax (Systems).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.