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)
General Anti Avoidance Rule time limits govern commissioner directions, references to the approvi ng panel, and form-based issuing deadlines. Time limits are prescribed for actions under the General Anti Avoidance Rule framework. The Commissioner must not issue directions under section 144BA(3) after one month from the end of the month in which the compliance date of the notice under section 144BA(2) falls, and must not refer the matter to the Approving Panel under section 144BA(4) after two months from the end of the month in which the assessee's final submission is received.
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.
General Anti Avoidance Rule time limits govern commissioner directions, references to the approvi ng panel, and form-based issuing deadlines.
Time limits are prescribed for actions under the General Anti Avoidance Rule framework. The Commissioner must not issue directions under section 144BA(3) after one month from the end of the month in which the compliance date of the notice under section 144BA(2) falls, and must not refer the matter to the Approving Panel under section 144BA(4) after two months from the end of the month in which the assessee's final submission is received.
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