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 filing in Form 27BA is governed by specified procedures, formats, standards, and verification requirements. Rule 37J requires the accountant's certificate under the first proviso to section 206C(6A) to be furnished in Form 27BA to the Director General of Income-tax (Systems), or an authorised person, according to specified procedures, formats and standards. The Director General of Income-tax (Systems) must also specify those procedures, formats and standards and handle the day-to-day administration of furnishing and verification of Form 27BA.
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 filing in Form 27BA is governed by specified procedures, formats, standards, and verification requirements.
Rule 37J requires the accountant's certificate under the first proviso to section 206C(6A) to be furnished in Form 27BA to the Director General of Income-tax (Systems), or an authorised person, according to specified procedures, formats and standards. The Director General of Income-tax (Systems) must also specify those procedures, formats and standards and handle the day-to-day administration of furnishing and verification of Form 27BA.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
