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)
Skill development project approval rules set application, scrutiny, notification, renewal, and rescission procedures for eligible companies. Guidelines prescribe the procedure for notification and approval of a skill development project under section 35CCD when undertaken by an eligible company in separate facilities within a training institute. The eligible company must apply in Form No. 3CQ to the National Skill Development Agency and furnish supporting details, including the project note, expected expenditure, completion details, and the training institute's concurrence. The Agency may call for further information, recommend approval or rejection, and the Central Board of Direct Taxes may issue, renew, or rescind the notification subject to compliance and hearing requirements.
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.
Skill development project approval rules set application, scrutiny, notification, renewal, and rescission procedures for eligible companies.
Guidelines prescribe the procedure for notification and approval of a skill development project under section 35CCD when undertaken by an eligible company in separate facilities within a training institute. The eligible company must apply in Form No. 3CQ to the National Skill Development Agency and furnish supporting details, including the project note, expected expenditure, completion details, and the training institute's concurrence. The Agency may call for further information, recommend approval or rejection, and the Central Board of Direct Taxes may issue, renew, or rescind the notification subject to compliance and hearing requirements.
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